Sure, I just don't see why a new Ubuntu flavor is required, rather than actually finding and fixing the issues with the main branch. It's not like we live in a closed source world where it's Microsoft or Apple's way or the highway...
One of Ubuntu's bragging rights is its ease of setup and install, even easier than Windows in most cases I have used it. Requiring tweaks in order to use the audio as compared to a standard distro is part of what can take away from that.
I dont really think it is the same thing as say, a completly different distro. It is just precustomized versions of the distro for specific purposes, meaning I dont have to put in these tweaks every time.
I dont know enough about kernel development or the hundreds of other topics that it can cover to give a pro/con version of doing the audio flavor vs standard flavor myself, maybe others can do it. But I do know that while it is possible to create one distro that does it all, you tend to end up with huge amounts of bloat doing this, and it causes more problems than it solves IMO rather than keeping small concentrated flavors for what are essentially niche markets that fit that niche VERY well.
Seablade