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I suppose one has to define what they mean by definitive. In lieu of a definition it is subjective however the most widely supported and emulated sound card of the 1990s was the standard Creative Labs SoundBlaster 16. It was the most widely supported of any sound hardware across the board, which is also why many competing products would also emulate it.

There were of course superior cards out there, but like I said, define what you mean by definitive first. :)
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thenewguy512739: Rules of discussion:

1) We're looking for the definitive sound card, not necessarily the best. While the Roland cards sound awesome, I wouldn't say it's what first comes to mind (do not, however, let this opinion discourage you from making an argument for it if need be).

2) Be as general as possible. After all, different games sound may better with different cards.
Check out this thread: https://www.gog.com/forum/general/how_to_make_midis_sound_good_again
Sound Blaster Pro or 16. Both were wildly popular and widely used and supported by games during the 90's.