
My repo can be found at:
http://hg.assembla.com/SDL_sound_CoreAudio
The bulk of the new stuff is in coreaudio.c.
It works for both Mac OS X and iOS. Core Audio handles lots of different file formats like aiff, aifc, wav, mp3, mp4, aac, sd2, au, caf, 3gpp, 3gp2, ima, etc, so at least for Apple platforms we can shrink the dependencies a bit. And on iOS, we also get an additional potential benefit of hardware decoding for performance and battery life.
I also have a quick and dirty Xcode project in the files section at:
http://www.assembla.com/spaces/SDL_sound_CoreAudio/documents