Sound card for PC

What exactly makes Windows 8 sound better than 7? The reason I'm asking is that I'm putting together a new PC and am not sure what to go with. I thought 7 was a lot better than XP and Vista. I did try 8 on a new PC I bought and took it back because I hated using it (also, a virus took it out before I was able to figure out how to get the antivirus installed.). I've since seen 3rd party fixes that allow you to get a regular desktop and start button. I don't want to buy something old, but I don't want a problem either.

Also, have you tried Linux? I use that as my main OS and like it very much. I don't think I have enough experience with PC audio to make a fair comparison.

Op, have you tried the Unified drivers for the Asus STX?
http://maxedtech.com/asus-xonar-unified-drivers/

They are not as buggy as the asus original drivers, and yes..they work on windows 7.

Better drivers wont make that asus sound any better, it will just reduce the compatability problems. Its a very thin sounding card that fails to deliver the emotional content of the music.