But if you want to support Apple's operating systems then you're stuck with OpenGL 4.1 (officially deprecated by Apple 5 years ago) - so no modern GPU features like compute shaders.
You can go the Vulkan route and use MoltenVK for Apple systems, but Vulkan is quite a step up in complexity from OpenGL ("1000 lines of code for a triangle" as people like to say). The goal for SDL3's GPU API is to give you a more approachable (but still plenty flexible) alternative to that.
And similar story for consoles, presumably.
Apparently lots of people asked for "SDL_render but can you add shader support that works for all platforms", so that's the origin story.
SDL3 does also add a higher level audio API - I don't know much about its merits.