Since you are going to make your device available to Lync, you need to first check the API which Lync, or even specific version of Lync, is using for audio capture. Most likely it's DirectShow or Media Foundation for video, and DirectShow, Media Foundation or MMDevice API for audio. Also, it might so happen that in different environment and/or different Lync versions different APIs are used. Chances are high that you might need to provide a virtual device on several APIs.
It is only a virtual audio device driver which will be picked by all APIs, but its creation is likely to be more complicated than all alternate options together.