Both Fedora (since F8) and Ubuntu (since 8.04) have implemented Pulseaudio as the default sound system.
After some weeks of testing latest Ubuntu and latest Windows on my laptop and desktop I wrote this article comparing these two. Feel free to digg it:
I am having problems with my GPS mouse running over USB-Serial.
This might seem a bit foolish to some, but I'm doing it.. actually I've done it, nevertheless.
I am just back from Ubucon (more on my talk there soon) where I discovered a brilliant project: Wubi.