> Discord will direct you to disable SIP if you want to .. capture audio during screenshares

This is untrue, there's a difference between disabling SIP and changing your security policy to "reduced."

Disabling SIP lets you modify files on the system volume along with a few other things, like a way to run executables that require private entitlements that aren't signed by Apple. The reduced security policy lets you run older Mac OS versions (there's no online signature check during installs) as well as kernel extensions from authorized developers.

Discord relies on the latter, as it uses the ACE extension for audio capture, the same one that powers Rogue Amoeba's excellent apps. There are APIs to do this natively now, introduced in Ventura I believe, but Discord hasn't yet switched over to them.