These are just some comments on earlier posts.
MSI has problems with audio software. If you have humming or other weird noises, then simply install the audio driver and (it's optional as not always required) the manufacturer's software (usually Realtek). Optionally, wait until Windows installs the driver and don't touch other software/drivers. Don't install MSI software or any additional things from their website. It often causes issues with sound quality or drivers (I had the same in at least 3 different MSI mobos). It's not a rule, and works fine on some motherboards.
The same for all motherboards, you may have problems after installing Nahimic software. It also causes issues for other brands like ASRock. It's not a rule, sometimes it works fine.
New motherboards have, for some reason, worse audio than the last gen. I mean, most mid-Z790 mobos now have ALC897. Most Z690 have ALC1220. Only ITX and the top series from the last gen, have ALC1220 or 4080. Manufacturers hide that, specifying audio as "HD Audio" or "Realtek Audio CODEC" and nothing else. You can see that even (in theory) better mobos, like ASRock Z790 Steel Legend or Gigabyte Z790 Elite AX, use ALC897. This is quite sad. The audio quality isn't bad, but we could expect something more, considering how much all new motherboards cost.
ASUS and Gigabyte have (typically, at the same price) better audio quality than other brands. It's because of their specific audio design (often better DAC, caps, and other things) and software. Even if they use an older codec, then everything around it causes audio quality to be better.
In the end, a lot depends on your speakers/headphones. Even older codec is very good for most of them. I would say it doesn't really matter for most popular speakers what codec is in use (assuming it's from the last ~5-7 years). It more matters about how the motherboard is designed. At least for maybe 7-10 years, I see no point in add-on sound cards, unless you need any specific setup, additional ports, or optical connection. Some new motherboards are cut-down to ... 2-channel audio, so not yet, but soon users may need more add-on sound cards.