I know that there are arguments against having high quality audio rate resampling inside the kernel that are routinely brought up to block any kind of useful sound mixing and routing inside the kernel. But I think that all necessary resampling can easily be provided as part of the user space API wrapper that hands buffers off to the kernel. And the mixing can be handled in integer maths, including some postprocessing. Device specific corrections (e.g. output volume dependent equalization) can also fit into the kernel audio subsystem if so desired.
AFAIK, Windows runs part of the Audio subsystem outside the kernel, but these processes get special treatment by the scheduler to meet deadlines. And the system is built in a way that applications have no way to touch these implementation details. On Linux, the first thing audio daemons do is break the kernel provided interface and forcing applications to become aware of yet another audio API that may or may not be present.
This is just my general opinion on how the design of the Linux audio system is lacking. I am aware that it's probably not a terribly popular opinion. No need to hate me for it.
[End of rambling.]