I have to computers on my desk and want to be able to use my USB mic as input to both.
I don’t want to use a USB Hardware switch.
Is there any software mechanism for sharing a mic between two computers (over the network)?
Even if there were I wouldn’t, as that would likely play hell with latency. It would also give yet another thing that could potentially go wrong when trying to set up something like a video call. 
Can I ask what the objection is to something like a hardware switch?
If it’s a situation where “computer A needs the mic super-infrequently, and computer B needs it all the time, but it’s hard to get at the USB ports” you could also just plug/unplug manually using (for example) a small USB extension cable that sits on your desk. Generally I don’t suggest plugging / unplugging as a solution, but if it’s infrequent it shouldn’t be a huge issue.
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