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Audio APIs on Android are completely different than on GNU/Linux.

3D was also different (OpenGL ES vs OpenGL mess), only now it's starting to become kinda the same with Vulkan.

Nope, they are also available as they are Khronos standards for audio, and Mesa also does OpenGL ES.

Do you need a tutorial?

You mean OpenSL ES? Is anyone actually using that on desktop? On Android there's https://github.com/google/oboe.

While Mesa has OpenGL ES it wasn't always available (for example not all drivers are using Mesa).