Someone is apparently "working" on them for a public release. I'm a bit skeptical myself, however I wouldn't doubt at all that the EMU10k2 is nothing more than a re-worked EMU10k1 with IEE1394 added in. I upgraded from a Live to a Audigy and noticed no difference in performance or sound quality, and the 96khz/24bit sampling has never worked anyhow. If what I'm suspecting is true, the 96khz/24bit claim could be accomplished by putting a different DAC on the card and upsample before output.
As far as "working" on drivers, I'm not really sure how someone could do that without getting the source code, unless they're forcing the installation of the audigy drivers somehow thru manipulation of the .inf file.