HAHAHAHAHAHA. You are joking, right? Right?
What is funny? You are just a classic anti-Mac antagonist. Look at you, trying to suggest Audacity could even be compared to it.
There are no programs that offer such a high level of polish, usability, virtual instruments / synthesizing customization, loops, effects, and tools. Its a full featured audio creation suite, that simply doesn't have a worthy Windows counterpart.