According to this article on The Inquirer, Creative agreed to settle a lawsuit last year about misleading information on its Audigy and Extigy sound cards.

Creative claimed that the products in question could handle 24-bit audio at 96Khz – indeed this was stated on the product boxes in bold letters, and in all advertising. But complaints filed in 2003 pointed out that this was only true in a very limited set of circumstances, and pretty much all of the audio passing through the cards would actually be processed at lower quality.

You can find information about the lawsuit here. Click the “Visit Site” link to read the full article.