kyle* not kye
I do not recommend getting a DX10 low-end card, if he wants DX10 to play DX10, then he needs a better system than what he can afford really. I'd recommend at least an X2900XL or 8800GTX to even think about going DX10 this early, new cards will be released by the second.
As for the Operating System, I would obviously choose Vista. Even Home Premium is very cheap and if he can stretch a bit over then he can get it too.
> As for the sound card, I have no knowledge is X-Fi as I don't own them, and looking at them from a glance, this is what he could afford.