I don't have a lot of knowledge about this, but audio is often streamed via USB or HDMI or Bluetooth or WLAN to another device, like headphones, an AV receiver, or wireless speakers and then uses the DAC in that device.
So the blog posts wish would result in the mute button not doing anything for many users, because it controls only a very specific hardware, but the users expect the function to work against all sound emitted by the operating system on any connected hardware, right? This guy actually wants a switch on his headphones. Or am i wrong and all sound goes through the motherboards sound card at least once, even if it is sent somewhere else?