Thanks to Geoff Leech from RMIT for this one:
There is a HW accelerated OpenAL implementation for Creative SBLive and Audigy cards on Linux available for free (as sourcecode) at http://www.lost.org.uk/openal.html
I gather they were written as part of a masters degree.
AFAIK these are the only HW 3d drivers for Linux audio atm- Aureal used to make HW 3d Linux drivers for the Vortex and Vortex2 chips, but they were buggy, then Creative bought Aureal and closed them down