The real problem is marketing -- how do you convince people to spend the money on an even newer and "better" soundcard? Granted, there are those people who will be able to discern the difference between a high-quality 192khz 24-bit DAC and a el-cheapo 44.1khz/16-bit DAC, but that's not the majority.
The majority of generic users really don't have a lot of understanding of sound nor sound acceleration. And thanks
roll
to Vista's new sound stack, audio acceleration really doesn't exist for all but a slight few applications in production.
So, how do you sell "advanced sound" to the common denominator user class? You don't. The only group remaining is the enthusiast class, and even then you're gonna have to provide
something to get them off the X-Fi's and Audigy's that are alreadly cheap and plentiful.
We need an entirely new
paradigm for sound functionality, which I really just don't see... And of course, with any major shift like what's needed here, you'll need both hardware and software support, meaning some form of OS-agnostic, open and extensible API + framework to make this newfangled sound functionality really work and be worth using.
Creative certainly isn't gonna do that, their R&D budget on the PC platform is dwindling at a very rapid pace. I don't know of any other players that have enough clout and money to fund such an endeavor. So, yeah, I really don't see nor expect anything new on the horizon.