“Yair K” sent along a note mentioning that, as described on the OpenSolaris forums, 4Front Technologies (also involved with XMMS) is making their OpenSound system open source as of June 14th.
OpenSound was previously available for DragonFly, though support for it was quietly dropped probably around the same time 4Front stopped supporting FreeBSD 4. In any case, it is possible it could go into contrib/ now, if it has benefits – hopefully they will make it available under a more BSD-style license.
Network driver code has been shared between the BSDs a great deal lately, with a flowering of available drivers and support. Having a shared sound model too would also lead to benefits greater than the sum of its parts.