asterisk users - Jul 2006 - Which card do you recommend for heavy load application?

I'm thinking to implement an application that may need 120 channels
(4 E1 spans) being recorded in WAV49 format simultaneously, with echo 
cancellation, etc.

What card would you recommend for this kind of load? (independently of
the underlying hardware, assume the best possible). I've tested a Digium 
TE407P, and it behaves ok for about 80 channnels in an ordinary PC, but 
I haven't been able to test a Sangoma card in the same condition. So, in 
your expert opinion, which will be the best choice for this case?

Digium TE407P
Sangoma A104d AFT

Thanks for your recommendations.

-- 
Atly.
Alvaro Palma