The newer cards can process EAX better using less system resources / have better processing power. Also, newer EAX standards use built in hardware support to play, where older cards have to support newer EAX via software emulation causing much more cpu usage.
The FX line as the ability to switch "modes" so when in gaming mode, it makes EAX decoding the focus, if you want music quality it cuts EAX down / off and focus on quality play back.
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