I also am unsure of what OpenAL headers to use. OpenAL.org themselves point to noeska's headers, but I don't know how cross-platform compatible they are and I want to hear what others feel about this before I make it official.
I did test it in the beginning. After moving an .so file it worked for an basic test. I have not tested it since so i don not know if they still work under linux. Do test them and do update them if you feel like it. If needed i give write access to http://webpm.noeska.net/.

The idea of game developers lazures will compareable with xna studio of microsoft?

Also it would be nice if the gba/nds will be suportable from it.