Truthfully it isn't necessary unless you're a hardcore audiophile. The performance impact is negligible with todays technology, and the only reason you would need a seperate sound card is if you find the onboard sound lacking in clarity.
I also find it a hassle juggling updated drivers all the time in order to get the latest functions out of a sound card, then having to roll them back because of blah blah blah in this game or that. Just stick with onboard, it's simple, compatible with just about everything, and you don't worry about it again.
That said, if you were to spring for a sound card, don't skimp out. Go for an Asus Xonar DX 7.1 or better (around $90 canadian on direct canada).
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Rig:
Antec Three Hundred Gamer Case
Intel Core-i5 3570k at 4GHz
Asus P8Z68M-PRO
12GB Kingston HyperX DDR3-1600
Diamond Radeon 5870 1GB
500GB Seagate HDD 64MB Cache
Silverstone 500w Silent
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