Have you looked at OpenAL?
Manuel
2010-02-07 15:11:58
Qt 4.6 has the new QtMultimedia module.
http://doc.qt.nokia.com/4.6/qtmultimedia.html
The QAudioOutput class would seem to do what you want - it just plays raw PCM data.
ffmpeg, libvlc and gstreamer have abilities beyond raw pcm, such as codec support.
For your purposes, SDL (example 1, example 2), OpenAL, QAudioOutput are sufficient. SDL is probably the most popular option.
Also, why do you want to control buffering? Buffering a lot means less interrupts and lower power consumption.