In editor due to absence of user input game can predict and sync all three components: hitsounds, music, and circles.
But when you play on the global offset set to 0 circles appear before the music because game/system sound has a delay. Likewise hitsounds would play after same delay after you click a circle. In this case hitsounds are in sync with music but circles are not so you have to play before the music.

It's much more satisfying and easier to play when circles are in sync with music (on "-" global offset) since your aim movement are in sync with music and also your tapping but in this case you may prefer to disable hitsounds or deal with off sync hitsounds.

I play with enabled hitsounds with like 10ms sound latency on GNU/Linux. On Windows 10 for me it was somewhat 32ms with enabled REAL utility that decreases audio buffer.

You can try osu! on GNU/Linux to get smaller audio latency using this guide: community/forums/topics/1248084
Also you should edit configs of pipewire to get smaller audio latency: https://www.reddit.com/r/linux_gaming/comments/1gao420/low_latency_guide_for_linux_using_pipewire/

Be aware that due to Wine layer or something else global offset on 0 would be incorrect, for me it's -12ms, yours would be more likely different. You can use this offset in editor or if you want to play with synced hitsounds and music but unsynced gameplay.

I play with -22ms global offset as I said before to sync gameplay with music. But be aware that if offset is set like that it would be incorrect in editor.

Tablet:
From 21.04.2025: Wacom CTL-672

Keyboard:
SayoDevice O3C with disabled rapid trigger, Gateron Magnetic Jade switches (3.5mm travel)
Madlions MAD 68 HE with disabled rapid trigger

Playstyle:
Ring+Index, alternating things I can't singletap (like 220 231 bpm+ jumps)(maybe like 260 bpm+) depends