The Audacity audio editor has been a staple of many a user's multimedia toolkits for over 20 years and has had over 100 million downloads. It is described as a free, open source, cross-platform audio software package with availability across Windows, MacOS, GNU/Linux and more. That sounds like a great utility to have access to, and indeed over the years, on various PCs and laptops I have owned, I have downloaded and used Audacity for audio cutting, compressing, and conversion tasks.
As an offline desktop utility it seems out of kilter to request / need such information, thus the FossPost website, and many GitHub and Reddit users, are describing the version 3+ Audacity application as "spyware".
To avoid being spied upon, the recommended cause of action for those who would like to use Audacity is to stick with a version before v3, put Audacity behind your Firewall, or check out the new fork of the Audacity project which removes 'Sentry Telemetry and Crash Reporting'. Alternatively, you could try a 2019 branch called DarkAudacity (Windows app download link available, UI pictured above).