We can draw the same conclusion about MP3 encoding as we did with video -- in other words, there are no performance concerns. Both motherboards seem to be taking advantage of the available hardware equally as well.
RightMark Audio (2D)
Two-dimensional audio implementations seem to be identical between these two boards. Again, moving along.
RightMark Audio (3D)
I didn't expect to see anything different when moving to hardware-accelerated 3D -- and I didn't see anything different. Perhaps 3D+EAX performance will finally show us something interesting?
RightMark Audio (3D+EAX)
Nope. Same old.
I think it is interesting to note that the ASUS A8N32-SLI Deluxe, while always being within a hair of matching the DFI board, has consistently shown itself to be just a tad slower at all tasks up until now. Admittedly, the differences between results are nearly immeasurable, but they are there, and they are almost always in the DFI board's favour. I'm willing to say that this is probably due to the DFI being a mature product that has undoubtedly enjoyed many a BIOS tweak from its mommy, and nothing more.