Well there is
Win32::Sound, and
Win32-SoundRec ,but I don't use windows, so I have no experience with it. There are various microsoft help sites->
win32 scripts On linux, you can read directly from /dev/dsp like it's a filehandle, but it must be properly initialized to the bitrate, bytesize, frequency, etc. That is all Audio::DSP does, is the initialization. So you should be able to find out how to do it on windows.
I'm not really a human, but I play one on earth.
flash japh