Sounds like perhaps there is some resampling going on in the
Terratec, although I thought it had true 24/96 ability.

Do you have it set to the same bit rate as the LaserDisc?

I bought a $14 card based on the CMI8738 because I was unhappy with
the digital transfers from my DAT to my (otherwise nice) Yamaha 744-
based sound card.

I found out that the Yamaha (like the Soundblaster Live and Audigy)
resampled the incoming digital information no matter what bitrate
everything was set to.

As far as the audibility of this, I was skeptical at first, then
A/B'd the results after making my first transfer with the 8738 (and
my homemade coax adapter). It was an album with my girlfriend doing
lead vocals, and the difference brought tears to my eyes. It was as
if she was in the room with me.

Many of the people on this group are here because they bought
inexpensive CMI-based cards to do bit-perfect transfers.