Not sure how "integrated" these codec chips on modern MoBo's are, but I'm very aware that AD/DA chips used in any digital audio device are drastically affected by the surrounding analog circuitry and clocking.
I'm guessing by the suppositions made in that article (that you can compare different MoBo audio quality from the codec chip alone) - that either means they are completely integrated (internal clocking and jitter reduction, internal oversampling and filtering, and basically get a raw data input and spit out a finalized analog output with an appropriate analog output section with descent voltage drivers and current drivers?) - or the chip itself is not a final determinator of the resultant audio quality. I'd be willing to bet the MoBo manufacturer's implementation of the chip plays at least a small part in the end-result (if not a drastic one).
BTW - Mine is an RME FPGA (RME HDSPe MADI 128 channels plus two SSL Alphalink AD/DA converters on PC#2 in my sig, RME HDSP Multiface 38 channels on PC#1, and RME HDSP Digiface 52 channels with RME AD/DA conversion) .
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