CoreAudio is far and away the most impressive and powerful audio API across the board. It's ridiculous how much you can do with it and the abstractions it provides.
It's also been better, faster, and supported lower latency than Windows up until WASAPI came around - you needed to use ASIO on Windows for years. Even today you can't programmatically change the sample rate of a device on Windows, which means that engines like RtAudio have to do resampling under the hood to support basic functionality that's been in CoreAudio.
The only problem with it is that the documentation has evaporated. Which admittedly is a big one.
New MBP 16". Apparently it's a problem with the T2 security chip and affects almost all external USB 2.0/3.0 audio devices. Just do a google search for audio drop outs and T2. All digital audio goes through the T2 chip which seems to add latency and these drop outs. I think the only solution at the moment is to use a USB-C native device (but I haven't tested this). If you already have substantial hardware like I do, Catalina is basically unusable (and no fix in sight from Apple...).
I understand with brand new machines it's a problem, but buying less-than battle tested hardware/software has always been problematic. If you already have substantial hardware, you probably shouldn't be buying a brand new machine and expecting it to just work after a major OS upgrade.
And I've been burned enough times by OS upgrades that I know to be cautious. I'm not saying the situation is good, just that it's a shitshow everywhere. I got around a dozen emails from my device and software vendors telling me not to use Catalina, so I'm not yearning to go out and buy a new Mac to run my software on and connect my hardware to it. I'll shit on Macs for that, but under the hood, CoreAudio is much more impressive than anything on Windows or Linux.
Windows probably has the best audio stack of them all (battle tested, easy to use UX). In comparison, JACK/pulse are pretty good as well and people use it professionally. Like most things on Linux, the initial UX is a bit of a pain, but once you get past it you get amazing customization, even more so than Windows.
These are the only abstractions I'm aware of on Linux systems - and they are simply built on top of ALSA which is the kernel's core sound API. Almost all desktop environments simply install PulseAudio, and you never have to worry about sound.