That's some really bizarre behavior. Do you, by chance, know which motherboard chipset the Dell uses? I'm going to assume it's an Intel chip. I've never heard of a problem like that with an Intel chipset, or any problems at all with the Audigy 2 and Intel chipsets.
Does the Dell have on-board sound, or did you replace a PCI card with the Audigy? Perhaps if it's on-board, the on-board card hasn't been disabled and it's causing some sort of playback problem.
Will the computer still lock up if you don't play any sounds?
Also, welcome to TechIMO.