This abstraction layer already exists and it's
called PortAudio.
Under those constraints I think you'd be nuts not to
use it.
I checked portaudio out and I actually like it. The
only reason I'm not using it is because it doesn't
have an abstraction for win & mac plugin stuff like
ReWire and VST... I'd contribute these things to
portaudio, but alas we run into a legal barrier *sigh*
I'm joining the portaudio mailing list just in case...
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