How to reproduce:

Use a USB audio device as the only audio output
Disable all other outputs in Windows Sound settings menu
Open the attached “IN-158022” project
Open the “Assets/AdtmRepro/AdtmRepro.unity” scene
In the Menu bar, select “Repro → ADTM -> Log Audio State”
Unplug the USB audio device
Enter and exit Play mode several times, until the Console logs “FMOD failed to switch back to normal output, audio output stays suspended until the device can be re-initialized: "Error initializing output device. " (60)”
Enter Play mode
In the Menu bar, select “Repro -> ADTM -> Arm Play Mode Block”. The main thread is blocked for 30 seconds
Plug the USB audio device back in while the main thread is blocked
Wait for the block to end
Observe the crash

Reproducible with: 6000.3.27f1, 6000.6.8f1, 6000.7.0b6, 7000.0.0a8, 7000.0.0a12
Not reproducible with: 6000.0.0f1, 6000.0.85f1, 7000.0.0a7

Reproducible on: Windows 11
Not reproducible on: No other environments tested

Notes:

The crash is not always reproducible. If the crash does not reproduce, repeat from step 5
Also reproduces in Edit mode
Also reproduced when minimizing and reopening the Editor after unplugging the audio device

First few lines of the stack traces:
0x00007FFF1E8D070B (Unity) audio::DualThreadManager::ControlAcquireRealtimeAccess
0x00007FFF1E8D21DA (Unity) audio::DualThreadManager::ControlUpdate
0x00007FFF1E8DE7FB (Unity) AudioManager::Update
0x00007FFF1E913521 (Unity) AudioModule::Update
0x00007FFF1E912F1D (Unity) `InitializeAudioManagerCallbacks'::`5'::PostLateUpdateUpdateAudioRegistrator::Forward

0x00007FFD546F33DB (Unity) audio::DualThreadManager::ControlAcquireRealtimeAccess
0x00007FFD546F4EAA (Unity) audio::DualThreadManager::ControlUpdate
0x00007FFD547014CB (Unity) AudioManager::Update
0x00007FFD547039B1 (Unity) s_OnApplicationTick
0x00007FFD52BB5B1F (Unity) CallbackArray::Invoke