There are lots of reasons why I would expect the SB3 to outperform the
XBOX 360. You mention a couple of great ones. Another is the physical
separation of the noisy computer from your audio gear. Also, the SB3
was designed with audio fidelity as a priority, the xbox was not.

As long as your audio gear is of a reasonable standard and you use
lossless files the difference in quality should be marked, even using
the SB3's analogue out.


-- 
Jitterbug
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