First of all I was talking about C++ tutorials. However the code is more or less the same whatever language you use.
On the other hand one of the reasons why I've found more tutorials on DirectSound on OpenAL might be that I've looked a bit more at DirectSound than on OpenAL. But I still think there are more on DirectSound though I could be wrong.
Anyway if your interested:
DirectSound with C++ some OpenAL in C++.
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