I understand your desire and I totally agree.
Trouble is Wintel architecture makes it impossible. There are three clocks in a PC, not just two. Without Reclock the CPU clock will not supply frames at precisely the rate as the free-running GPU clock, even if the audio clock is taken out of the equation. and then we have the problem that vsync synchronisation does not work in any commercial players (and some open source attempts at fixing it are not perfect), that few players can automatically change refresh rate to match the frame rate (and even those that do do it imperfectly), that no players (not even stand-alone players, I think) will playback PAL material optimally on a 60Hz display or 24p/29.97Hz material optimally on a 50hz one.....
Only James could give the definitive answer here, but I believe that Reclock uses the CPU clock as its reference source, synchronising the other two using it. As a result it pulls all three into line. So even if GPU and audio clocks agree you still need almost all the same code to get CPU and GPU in line. Just solving the GPU/sound card issue does not, IMO, make the job Reclock does significantly simpler.