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It has the most powerful kernel and that works in better favor for audio than others. Most high performance games are built to play in Windows for a reason.
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I ran various version of Linux. I also have some 40kg highend Linux server with AudioLinux here putting in a crate right now.
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AudioLinux isn’t my product. I’m sharing my friends’ tests with AudioLinux and Windows in his systems. I considered about providing remote support services but I don’t want to be jeopardized by those who mistreat paid services.
As for why not keep it simple, because they heard better sounding platform than simple Linux with Roon software installed? Linux has a few distros and they sound different. I also tried AudioLinux from one of commercial server and I agree with his comment about it.
Regards,
Keetakawee