I risked it and bought one new Yamaha Audician 32 plus and thought I would add my opinion. It came boxed with drivers. The chip on it reads YMF718 and I understand this contains a real Yamaha OPL3.
The included dos drivers installed without issue. The card supports Sound Blaster up to Sound Blaster Pro 2.0 and works very nicely with all games I have tried so far (Wolf3D, ROTT, Doom, Heretic, Hexen, Duke3D, Duke2, Monster Bash, Wacky Wheels, Raptor, Jazz Jackrabbit, Lemmings, Monkey2, DOTT, S&M and Full Throttle).
With the on-board amp turned to zero and connected to my Hi-Fi the sound is very nice for FM music and sound effects. Comparing it my early jumpered Sound Blaster 16 with real opl3 its a lot less noisy. Compared to my AWE64 the opl3 is much more musical and nice to listen to.
I haven’t tested the MPU-401 port yet because my Roland boxes are connected via a mess of wires to DOSBox PC at the moment. But if it works well, for me at least this is a almost perfect dos card. Sure it lacks sb16 compatibility but I looked at the games I like to play and almost none have sb16 support anyway and I am not interested in Wavetable sound.