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Linux is a family of open source Unix-like operating systems based on the Linux kernel, an operating system kernel first released on September 17, 1991 by Linus Torvalds. Linux is typically packaged in a Linux distribution (or distro for short).
Distributions include the Linux kernel and supporting system software and libraries, many of which are provided by the GNU Project. Many Linux distributions use the word "Linux" in their name, but the Free Software Foundation uses the name GNU/Linux to emphasize the importance of GNU software, causing some controversy.
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For context, LDAC is one of the few wireless audio codecs stamped Hi-Res by the Japan Audio Society and its encoder is open source since Android 8, so you can see just how long Windows is sleeping on this. I'm excited about the incoming next gen called LC3plus, my next pair is definitely gonna have that.
Pulseaudio and pipewire are kind of like audio drivers (not exactly but anyway). Let's say you're running spotify and discord. They both send their audio to pipewire. You can then use pipewire to control how loud each one is. It also supports more complex use cases like if you're streaming, you can hook up the spotify output and your microphone mixed together into discord's input so that the mixed audio will be streamed.
Pipewire is newer and basically replaces another system called jack that did the same thing for pulseaudio.