The Test System:::...

Western Digital 80GB Special Edition (8MB cache)
512MB Corsair TwinX 3200
Sapphire Radeon 9800 Pro Ultimate - CATALYST 3.8
AMD Athlon XP 3200+
Microsoft WindowsXP Pro + SP1 + DX9.0a
Epox 8RDA3G (nForce2 400 Ultra)

Audio WinBench99 v1.0.1:::...

As you can see the H@H reports a "0" for hardware voices and 31 for the DigiFire. Odd because the DigiFire has 32 as far as I'm aware but that's for another day.

Either way the H@H does particularly well in these tests with well controlled CPU usage, in fact in many cases its 32 voice CPU drain is better than the DigiFire can manage.