>>16
Speaking as someone who's written a couple of SDL based apps for audio processing, including a sound mixer and a softsynth, SDL's audio engine is far from fine. No MIDI support, only the most generic audio output support, and slim-to-nil for anything else. It plays sound; that's about it.
Plus, SDL's audio/video are automatically synced to each other, so if you want to use a different audio library you'll need to add more additional code to sync it together yourself in some cases.