Well, I took both the modem card and the X-Fi card out of the PC. I uninstalled their respective software via Add/Remove Programs, then used Driver Cleaner Pro
http://downloads.guru3d.com/download.php?det=745 to wipe the Creative Audio files (did the RealTek Audio files again at the same time, just to be sure). I then restarted and booted into Safe Mode and performed the DC Pro routine again on the Creative Audio files and rebooted.
Neither the modem nor the X-Fi files showed up in Control Panel under Sounds and Audio Devices nor in Device Manager.
I then shut down and reinstalled my Creative X-Fi sound card and booted to the Desktop. When Windows detected my sound card and the Wizard popped up, I canceled it and installed an updated driver file I had previously downloaded from the Creative web site.
I did a restart and paused to check the BIOS to make sure my onboard HD Audio was still disabled, which it was. I went to Control Panel > Sounds and Audio Devices, but it still said No Audio Device on the Volume tab. On the Audio tab, under MIDI music playback, my X-Fi card showed up, but under both Sound playback and Sound recording there was nothing — greyed out.
I was hoping that with the modem card and its software absent, Windows would be forced to choose my sound card as the default device for both Sound playback and Sound recording but, it seems that something is interferring with however Windows chooses the default devices for Sound playback and Sound recording.
I continue to search online for some explanation...and a fix.