The Audigy 2 NX sports a Sigmatel STAC9460S DAC.
http://www.sigmatel.com/documents/stac9460-pb-1-0.pdfAlong with handy stuff like 192kHz/24bit support (though not both at the same time on that particular card), it looks like a better unit all-around than the integrated Phillips widget in the empeg.
In a car, though, I seriously doubt that the difference would be audible, and the empeg is better in a number of other ways.
On the other hand, a serious car PC could include things like professional audio cards (RME Hammerfall or Lynx), real-time convolution (BruteFIR, DRC, etc.), support for more advanced audio containers, CUE sheets, etc.
Getting that pile of parts to be as usable as an empeg would be a significant amount of work, however.. and explains why I have an empeg and not a car PC.
I do toy with the idea of getting a 12V-modded version of this on and off, though, and feeding it with the Eutronix digital output that's available for the empeg. Best of both worlds
http://www.deqx.com/dsp-product/PDC26P-Preamp.html
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