They are actually. The EMU101K is the same chip on all 3. The code from the the audigy can be loaded on to the live card and the card then appears as audigy. Also the pin outs for the live drive and audigy drive is identical. I have a sblive, optical card from hoontek installed on the audigy with no mods. So I really must ask you what are the real diffrences from the live, audigy and audigy 2? The firmware on the card. They added a few signal filters on the card to but logic wise nothing. It is annoying me because I can find the page where they showed this. They removed a small 16(?) pin eeprom from the card (upper left I think) and loaded audigy code into it. Reinstalled. They did it with several diffrent versions. Things of note: All of the "new" sampling rates on the audigy where enabled, ie 24khz, 44.1 khz, 96khz etc that was not available on the live worked fine. All of the new voices worked fine, all the enviroment effects worked, the point was the entire card was 100% logically an audigy. So compare the card to the live. The audigy is the same card. Look at the part number on the main CPU (EMU101K) and note they are the same.....
Also to top it all off, linux uses the exact same driver to drive the cards.
This showes all the creative type cards from the value to platnum live as identical:
http://www.ilikediy.com/product/soundcard/sound1.htm
~Chris