Subject: Not a plugin but...
You can already load the tracks directly into audacity and play them, but you don't need a plugin.
Since FDMSFS is a filesystem driver, it simply makes the FDMS disk appear like any other hard disk - with a load of .wav files.
So you mount the disk, and load the files directly into audacity. The tracks are read directly off the disk - you don't have to rip/copy them.
There isn't any write support at present, however. You could edit the files and write them to your hard disk of course.
I assume you're running on linux, otherwise FDMSFS won't work, and "mounting a filesystem" won't mean anything to you.
Having said all this, you could write an audacity plugin, but I think there are better ways of achieving the same thing. A plugin for audacity would actually be harder than adding write support to the driver.
Out of interest, which fostex device do you have? I am currently adding D2424 and other 24-bit device support to the driver.
Have you tried the driver with your disk?
On write support: I do intend to implement this at some point, but only after I've made the driver work with every fostex device I can lay my hands on.