Is there anything Audacity can do that the modern, "non-destructive" editors can't. Apart from ease of use and price is there any reason to use Audacity at all?
No, not in my opinion. Here are some alternatives I like to recommend, in alphabetical order:
• Adobe Audition is great. Its main drawback is Adobe's rental-only pricing model ($20/month), which kinda stinks unless you need Adobe CC anyway. (macOS/Win)
• If you're on a Mac, many incredibly-popular podcasts have been created with good ol' GarageBand. And if you ever outgrow GarageBand, projects can be "upgraded" to use Logic. (macOS)
• Hindenburg Journalist is unique, in that it's an audio editor designed especially for spoken-word productions. (macOS/Win)
• Presonus Studio One is wonderful and not known about by enough podcasters. There's a free Studio One Prime edition available. (macOS/Win)
• Reaper is an inexpensive and well-liked choice. The discounted license is only $60, but you can “try” it for free as long as you like. (macOS/Win)