LIRC: migrate to TCP/IP sockets.
According to this page:
"LIRC can use both UNIX-domain sockets and TCP/IP sockets for client/server communications. Since UNIX-domain sockets don't exist under Windows, only Internet-domain (TCP/IP) sockets are used. The WinLIRC server listens on TCP port 8765 by default. Client/server communications are otherwise identical (with a few exceptions)."
Actually, the current LIRC plugin included with Audacious relies on the API provided by lirc_client, which it is based on UNIX sockets and so it is absent in the LIRC port for Windows.
As a feature for the future, to improve portability, it may be worth to migrate to TCP/IP sockets, since they should guarantee an high compatibility between the two different platforms.