I can't think of any benefit to emit an audible sound when one clicks or taps on a touchscreen or desktop. However, I have dealt with legacy products that have done this, not just on destructive actions but always.
What are the benefits of such an action? The only one I can think of is if the screen is unresponsive in regards to not capturing 100% of taps it provides feedback that one's action occurred.
I can see the benefit of unique actions such as the emptying of a recycling/Trash bin.