I tested that as requested Squall using Sword of Mana (the only game I am currently playing on VBA...and it should be good for some fast paced action and sound slowing down if it exists)(I ran it with HQ2x on).
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My results were as follows:
With sound sync disabled all of them ran my game into overdrive like 100-120% (usually around 115 or 116) (I have no frameskipping or throtteling enabled) with a random drop to 86%...probably caused by some background task spinking for a second.
With audio sync on they all ran at a cool 98-102%, but mostly 100...aside from OpenAL when set to hardware...it ran at around 80%. No problems however with Xaudio.
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When audio sync was disabled the CPU load was like 90+ on all of them.
When audio sync was enabled CPU load ranged from 70-100% but mostly stayed around the high 70s....aside from OpenAL on hardware...it seemed to be throttled down to 30-70% (mostly 60s..but it often randomly changed down to 37% or 47%...and the excess then showed up on my system idle process).
Update: I just found that I could boost the CPU load...and therefore running efficiency of OpenAL hardware by setting the buffer to the max...which gave me mostly 100%.
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As you know I have a Creative Sound Blaster Audigy Value sound card installed on my system...I am afraid I am not confident enough to mess around in my PC and see what my realtek onboard gives me.
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AMD Athlon64 3700+ (2.2Ghz rated as 3.7Ghz Pentium), ASUS A8NE-FM (OEM), 4x512MB DDR400 RAM,
ATI Radeon X850XT (256MB GDDR3 PCIe), Seagate Barracuda 320GB SATA2 HDD, Windows XP SP2 Home,
Leadtek Winfast TV2000 XP Expert, Creative Sound Blaster Audigy Value
quick c/p of my specs as seen in my sig on negmu