On a PC, virtual cables install as drivers at the kernel level. Android’s Linux kernel is locked down tighter than a drum. Apps cannot see other apps’ audio streams directly due to per-app sandboxing. You cannot simply install an APK and suddenly see "Cable Input" in your volume mixer.
No single app perfectly replicates the Windows experience. However, for 90% of users, the best solution is: virtual audio cable for android
Not every app supports custom audio output devices. Many only output to the system default speaker. Audio Relay works best with professional audio apps that support OpenSL ES or AAudio drivers. On a PC, virtual cables install as drivers
If you own a Samsung device, you have the most powerful native tools for audio routing through the ecosystem. On a PC