> 1. Should I make it available in the sound setting (mame.ini) using xaudio2 value ? > I can also add a Windows version check and make this new setting available only for > Win8 and up.
I *think* there's a -listsound or something that shows available sound drivers; that's probably the safest way to populate your allowed values.
> 2. Is it for Windows MAME only or SDL MAME can also use it ?
SDL builds for Windows 8+ can also use it, just as SDL Windows builds can use the -sound dsound.