Some people tell me to: get a MAC for audio production, cause it handles the audio better than a PC do !

Now can anyone really give me any technical documentation that ( MAC ) Core audio is better
compared to a PC  ( ASIO ) driver system.

http://www.djtechtools.com/2010/06/23/drivers-wanted-audio-on-macs-and-pcs/

Is there really a diffrence in those driver systems ?

I can't comment at a deep technical level, but I can say that it's not just about superior devices, but about implementation by the soundcard's manufacturer and the DAW you're using.

I have an old Digi 002 Rack, for instance, that works great driving non Pro Tools programs on the Mac. It sounds great, is easy to configure, etc. On the PC, the ASIO drivers absolutely suck, and it has issues even driving other DAWs consistently, let alone non-DAW programs like iTunes or Media Player. Pro Tools also runs a bit more efficiently (and is generally more stable) on a Mac, but again, that comes down to the way Avid/Digidesign implemented it.

So I would take a careful look at how well your soundcard's manufacturer appears to be doing at creating good drivers for either category.

As for Mac vs PC in general, I've used both. If you want a computer that will run a DAW flawlessly out of the box, you should buy either a Mac or one of the excellent PCs that are built and tuned specifically for DAW work (like ADK systems.) If you just go to Best Buy and buy a PC (or build one yourself), it can take a bit of work to fine-tune it for maximum performance, both from the standpoint of Windows, which is not built with real-time processes as a high priority, or with hardware (Macs have the advantage of very limited hardware that needs to be supported, which makes figuring out hardware conflicts or poor drivers less likely on a Mac.) Much of the music production world has used Macs since the beginning, so there is also the question of cross-compatibility and loyalty when anyone comments on this question.

For myself, I'm running Sonar happily on a PC and Pro Tools happily on a Mac.

Peace,

Tunes

Since I got a new Mac book pro, I haven't really stressed it in Logic or Sonar, but if I had to pick between the two on my older Mac, I would say Sonar handled a heavy load better than Logic. That was 32 bit for both.  I think a more scientific test using a couple of the cross platform DAW's would be needed to clarify anything.
 
Andy 

Well, as a first time Mac owner as of last week, I have to say that the only difference I've noticed so far is that Core Audio is built into OSX so you don't have to load any drivers on your own. And that's pretty sweet! But both ASIO and Core Audio seem to be quite similar in operation, however. In my experience, both driver types are much better than the Windows WDM, WASAPI, WHATEVER thing they came up with. So for a universal audio driver, Apple did it right.

Well, the Mac handles audio better out of the box.
 
As a matter fact, the default Apple core audio driver for my audio interface (Focusrite) provides me w/ even better roundtrip latency than Focusrite's own driver. And I had noticed the same previously w/ my M-Audio interface. Plus, it gives me rock solid performance. Just plug in the audio interface and you're done. 
 
On the PC, you're better off using ASIO drivers, which potentially offer similar performance.