Good Sound Card for a friend

So my friend wants a sound card his budget is like 50-200 USD.He listens to alot of dupstep if that comes into play

Maybe a Asus Xonar Phoebus or a Xonar Essence.

Personally would go with the Phoebus

I know I really want to get the Xonar Essence, as I am more into 2 channel audio than wanting the latest features for gaming.

This is a tricky one without know exactly what he plans to use it for. 

A Headphone Amp & ODAC could be the best option for him here? above picking a Xonar in his price range is a safe bet for a excellent card, but worth finding out is he driving speakers (what output connections?) or Headphones as there are Xonar card optimized for both.  

I know this is a bit late, but I picked up the Xonar Essence STX, and after using it for a few days now, I am sold. It has some settings to make them push some decent volume through even some demanding headphones. Crystal clear signal, with some good punch for headphones that can take it. By far, the best internal sound solution I have ever come across.