I've had no response from GGTS yet but I think I may have finally nailed this problem with audio on this board!
The solution appears to lie in the use of a very insignificant and easily-missed SPDIF Out header on the motherboard. As far as I can tell (and I still need to get this confirmed by GGTS, really), the Microsoft UAA audio driver is not required, nor is any updated driver for the SB Audigy soundcard; the basic Windows audio driver provided on the Audigy CD is all that's needed.
I suppose the use of this header exemplifies the different approach to audio connectivity needed within the interior of the PC when using Serial ATA rather than Parallel ATA. I'd been wrongly assuming that the H55 would have taken the serial audio signal and converted it to parallel before then passing it across to the PCI bus to the Audigy card, but it seems that no such conversion is actually required. In fact, the PCI bus is not used to get the digitised audio signal to the card.
Incidentally, I'm not sure if this is exactly the same SPDIF Out signal as on the backpanel connector on the PC but it might well be. According to the motherboard user's manual, one of the very uses of the SPDIF Out header is to feed digital audio to expansion cards, including soundcards. It's very easy to miss this rather crucial statement, though, especially if you're not thinking in terms of SPDIF signals, as was the case with me. Fortunately, the SB Audigy card I'm using has a 2-pin SPDIF In connection on the card itself and I had the requisite two-wire lead.
The objective I've had from the outset has been, of course, to allow (as with my former PC) the SB Audigy soundcard to play speech or music files from virtually any source and to provide a Line Out stereo analogue signal from the requisite connector on its PCI strip-plate. So, the H55 chip and the soundcard have had to work together in such a way as to be able to play video and audio CDs, as well as audio streams from the Internet, discrete mp3 files, wav files, wma files, etc. There are, of course, no Analogue or Digital Audio Out connections provided on SATA optical drives these days. It appears that all these kinds of audio signals are, in effect, brought out to one collecting point (as it were) on the motherboard - the SPDIF Out 2-pin header. It all kinda makes sense now.
Mind you, you have to be careful how you configure both the Windows mixer and Windows Media Player. It's possible to select all sorts of permutations of the various channels and some of these permutations can give rise to 'concurrent playing', spikey interference, instability of the player, or no sound at all, if you're not careful. For the guidance of anyone interested in this, these are the settings I've used:-
Windows Play Control mixer (double-click on speaker icon in systray, otherwise visit Sound & Audio Devices in Control Panel to set the icon there).
Relevant controls: Play Control
Wave/MP3
Advanced section (tone controls)
Mute all other controls in the mixer.
WMP11
Tools/Options/Devices tab:
Speakers: ensure Sound Playback shows default device as DirectSound: SB Audigy Audio.
Select: Always play default devices.
Don't select 24-bit performance unless you actually use 24-bit CDs.
DVD-ROM or DVD/RW drives: ensure Playback is set to Digital.
Device Manager
DVD/CD-ROM Drives:
Go into the Properties of each optical drive you're using and deselect: Enable digital CD audio for this CD-ROM device.
(Windows advises deselection if you're having problems with CD audio).
I can't guarantee that these settings will work faultlessly for everyone but they certainly seem to now work for me. I've tried them out on audio CDs, discrete MP3 files, and streamed radio.
So, GGTS will not now need to investigate this audio problem, at least not in any depth. However, I'll still be interested to learn from them whether the Microsoft UAA driver (I seem to recall that two different ones are listed on the Gigabyte website) is still required; I personally don't think it is. And, as I've pointed out before, Windows Updates recommends a yr 2006 update to the processing engine of the SB Audigy, but installing that update really fouls up the Audigy soundcard good-and-proper, so avoid that one.