The state of audio libraries and systems on Linux is worse and OpenAL is now proprietary. Even if you're making a desktop-environment game (E.g. using GTK without SDL) there isn't a good, widely-supported Linux API for audio.
Don't forget the other difficulties with porting Windows games (and software in general) to Linux that libraries like SDL can't help with, like file-system locations, deciding if you want to only support X or Wayland if you need window-manager integration, etc (granted, these concerns are less relevant today as games send to be filesystem-silod, single-window or exclusive-mode applications - but think about how games were in the mid-1990s with the multi-window SimCity 2000 or those desktop amusement minigames.