Even +15% isn't a very substantial boost. If you suffer from a bad framerate (say 20), +15% means you'll be still stuck with 23fps, which is approximately the same.
Well, according to MS there is an increase in performance with a dedicated sound card.
Here is a quote from THIS article:
"A small investment in a high-performance sound card can vastly improve your computer's sound as well as boost its overall performance. Music, games, DVDs, and Web audio will all sound more three-dimensional and fully present everywhere in the room with a good sound card. That's the first reason to upgrade. But a boost in overall computer performance? That's the less obvious benefit of a good sound card. Good cards boost PC performance because they feature small processors of their own. They actually share the computing work in the sound department, instead of channeling data to the speakers. The less time your processor has to spend crunching sound data, the more it can do without bogging down or dropping other tasks."
Now, while I have not yet found any benchmarks to post I wonder why there are so many claims in the sources I have no reason not to trust that a dedicated sound card actually improves your PCs overall performance. I figure that if performance gains were negligible sources such as MS and CGW would hardly instist that the gains exist.
What I will do is this: I have on-board 6.1 card on my motherboard. And I have a stand-alone card. I will test this myself and post the results. My PC may not reflect the typical picture, but still.
As for the difference of 3 FPS - which is irrelevant - as I pointed out before it still matters a great deal. People often spend a lot of money on aftermarket coolers and what not to overclock their GPUs and CPUs to get the same 10-15% boost in overall system performance. If you add another 10-15% by installing a high-qyality dedicated sound card you will get a 20-30% total increase I hope you are not going to tell me that 30% is nothing even though your min 20 FPS only goes up to 26.3 FPS as a result of a 30% performance gain... *sighs* you should also consider 45 FPS becoming 50 or 60 which is a major improvement as many shooter players will confirm.
The whole idea of my original post (though I did not state it clearly) was that by overlooking a dedicated sound card people are robbing themselves of some performance. I don't think this can be disputed.
In combination, tweaking OS, RAM timings, CPU/GPU clocks, using a dedicated sound card etc. will give you substantial overall performance gains. 5% here, 10% there.. you know. So I do not quite understand why some people insist that gains from using a dedicated sound card are irrelevant.