Do you consider discrete audio components an essential aspect of Star Citizen [i.e. is high-end audio hardware needed to play]?

Yeah, I honestly would say no. I would say if you've got a working audio system and a good set of speakers and headphones... if you're going to spend the money, that's where I'd spend it, in the output medium. Generally, sound cards are sound cards, and if they work, they work, and that's good enough.

And it's our job to make it sound good on the very low-end gear as well.

It should be a great experience no matter what the playback system is, right? We've got recommended minimum spec, and spend like £10,000 on some studio monitors, then we're sweet, right? These should sound good on whatever Logitech speakers or anything like that. Other speakers are available. Or headphones, so we have to make sure that we cater to that.