Sound quality

[Stemo]

I'm a bit courious about the sound quality settings in settings. It was default set on Medium. What's the requirements to have it on ultra high? I have a pretty old Creative soundblaster 2 ZS Platinum Pro, which was pretty good at the times, but I don't know how much soundcards have evolved since then.

Is it a big difference in quality to set it on ultra high? Or is it just that the sounds are less compressed, and you can't really hear the difference?

Also, what will this affect? FPS? will the sound get choppy at times my soundcard gets strained? Or does it effect something else?