USBConductor
Plug one mic into two computers at the same time.
USBConductor sits between your USB microphone or audio interface and two computers. Both computers see a normal USB audio device and can record and play through it at once, with nothing installed on either one.
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Nothing to install
Each computer sees a stock class-compliant USB audio device, the same as if the mic were plugged straight in. It works on macOS and Windows without drivers, and there's nothing running in your system tray.
Both directions at once
The mic feeds both machines at the same time, and playback from both is mixed into the same output, so you can take a call on one computer while music plays from the other through the same headphones.
Your volume stays yours
Each computer gets its own volume, balance, and mute, so a notification ding on the work laptop never touches the level on the desktop.