Game Motherboards have better sound?

A couple of motherboard makers; MSI, Gigabyte and Asus have introduced models with upgraded onboard sound. Has anyone actually done a comparision of these motherboards and seen if the onboard sound is truly better?

Not sure about that, I have heard that some gaming mobo's DAC can even drive 600 Ohm without any problem.

From what I have seen Asus and Asrock have pretty decent audio, not DAC quality but not terrible. 

Ganted I just output my audio to HDMI and use my surround sound receiver as a DAC.