What sound card is best for the Torpedo VB-101?

The best way to connect the VB-101 to a sound card is either the AES/EBU or the S/PDIF connection (they are essentially equivalent).

Make sure that the sound card you choose has S/PDIF inputs so you can get the most of the extreme quality of the converters embedded into the VB-101 when you send the digital signal to the sound card.