https://www.tomshardware.com/reviews/high-end-pc-audio,3733-19.html covers this over and over.

"Anything Above $2 Buys More Features, Not Better Quality".

And it only gets worse as we move to HDMI, DisplayPort links and the audio is decoded elsewhere. But hey, the best way for folk to learn about this is to buy expensive sound cards. At the office we have USB Audio sticks when laptop and desktop audio "cards" have issues and they sound great (and cheap at under 7 bucks.)

Now if you want to go all out, get a receiver and a speaker set.