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Indeed, it's only the later games that will use it, but it's nice to have. There are a few applications that will use it too, many music players and newer sound editors for example. But one of the biggest advantages is being able to record at CD quality too, which may or may not be of interest, but it's definitely something I've used in the past.
Being able to mix sources like AHI, Paula and CDDA together is a nice feature as well if you're still rocking an optical drive...
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