MonkGF, DirectSound does not exist in Vista, nor Windows 7. It was replaced with stub function calls to the Windows Sound API, or empty function calls where nothing matched in Windows.
The DLL's supplied for these high end sound cards is an attempt to get around the Windows Sound API, by making use of ASIO support, which was also pulled from Vista and Windows 7. ASUS and Creative, both, have recreated the ASIO driver support, but it is quite flaky and interferes with the Windows Sound API.
Sound engineers have been left with two choices. Stick with Windows XP, or move to Apple hardware.
The hardware of the sound card is still being used as it is up to the driver (supplied by the manufacturer) to actually play sounds and manage the buffers in the devices.