Nope, every card is able to handle a 10+ year old game, furthermore resolution or game graphics have nothing to do with sound. Also who uses a pc build in the 90's that is not able to handle such a simple game? Nobody.
That is actually not true. There are still some very cheap video cards and integrated graphics chips out there that cannot. For example, my $300 piece of crap laptop can't run GTA III because it lags too much, yet it shipped with Windows 7 Ultimate brand new.
As for audio clipping, that is also not true. If his video card cannot handle the load, then his computer is going to lag trying to render everything, which means it is going to clip as it tries to sync the audio and video. Remember, GTA cutscenes are not movies. They are rendered as they happen, just like the rest of the game.