Well, that is sort of what NME is using right now.
I uses the native OpenAL or AVAudioPlayer implementation on iOS (code written in Objective-C), depending on whether you are playing sounds or music.
On Android, it uses the SoundPool and MediaPlayer APIS, also based on whether you are playing sounds or music.
On other targets we use SDL_mixer, with the MixChunk or MixMusic APIs.
If we were able to move to OpenAL instead of SDL_mixer, it could potentially improve the sound features for Windows, Mac, Linux, BlackBerry and webOS at once. iOS is already using OpenAL for sounds.
That just leaves Android, but Android sound is already unique, anyway.