X-fi is supposed to be fully 24-bit in sound-quality, so that would be the sole reason to upgrade as long as it isn't too expensive. I use Audigy 2 ZS too and it does offer some good quality normally and better when the sounds are 24-bit (Hearts of Iron 2: Doomsday being the most recent example).
It's about money: if you have 50 bucks extra to get X-fi, go for it, but you don't miss much even if you stay with regular Audigy.
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