Is Windows WASAPI sound card dependent?

So if I am recording using Windows WASAPI in WIN 7 using Audacity 2.1.1 does it make a difference what sound card I have as far as the quality of the recording is concerned? If Windows WASAPI is digital is it even passing through the sound card? I can’t seem to find any info on how this Windows WASAPI works.

https://msdn.microsoft.com/en-us/library/windows/desktop/dd371455(v=vs.85).aspx

I believe it takes the place of Stereo Mix, What-U-Hear and other sound manager services.

https://manual.audacityteam.org/man/tutorial_recording_computer_playback_on_windows.html

Koz

Techy stuff from Wikipedia: https://en.wikipedia.org/wiki/Technical_features_new_to_Windows_Vista#Audio_stack_architecture

and from Microsoft: https://msdn.microsoft.com/en-us/library/windows/desktop/dd371455(v=vs.85).aspx

and some more: http://www.thewelltemperedcomputer.com/KB/WASAPI.htm

And from the Audacity Manual: https://manual.audacityteam.org/man/device_toolbar.html#host

WC