How much slower is the Live 24 in games, compared with an Audigy 2?

Hi.

I know the Live 5.1, Audigys and X-Fi have hardware acceleration for
EAX, but the Live 24 7.1 do not (emu10k/emu20k vs ca0106-dat).

But how much slower would the Live 24 be in games when EAX3 or EAX HD
are used, compared to an Audigy 2?

Are we talking about 3% or 30% lower framerates than with an Audigy 2,
when EAX3+ is used?

Finally, i use headphones only. Does EAX3+ make any real difference
when used with headphones as opposed to 5.1 or 7.1 speakers?

My specs:
Athlon 2000+ (1.67 Ghz - Via KT133a chipset)
640MB PC133 RAM
Radeon 9600XT

Thanks in advance.
DT