The P5Q has a terrible layout - the 24-pin connector is right in the middle of the board, which is bad for trying to keep cables clear to help airflow. I'd go ahead and pick up the Gigabyte GA-EP45-DS3L.
If you're not overclocking, I'd actually recommend you get the E8400 instead of the Q6600. It'll give you better performance in every game I can think of, and that will likely remain true for quite some time to come.
As for sound cards, there's nothing really cheap I can think of that I'd really say is worth it. Probably wishful thinking on my part - you could cut back the case, keyboard, and get rid of the wireless card and probably be able to afford something like the ASUS Xonar DX, but that's up to you.
And DDR2 800 RAM will be fine - DDR2 1200 is the max speed supported, it's far from necessary.
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