Audio low pass filter does not work in the WebGL Player

Reproduction steps:
1. Open the “repro_IN-71765“ project
2. Open the “3_LightTiming“ Scene
3. Build the project on WebGL (“File → Build Settings… → Switch to WebGL platform → Select only the “3_LightTiming“ Scene → Build And Run“)
4. In the Player, press the “E“ button to pick up the flashlight
5. Closely listen to the audio that’s playing (headphones are recommended)
6. Press and hold the left mouse button, then release it

Expected result: Audio low pass filter is audible (higher frequencies are slowly being cut-off)
Actual result: Audio low pass filter is not audible (higher frequencies are not being cut-off)

Reproduced with: 2021.3.36f1, 2022.3.22f1, 2023.2.15f1, 6000.0.0b12

Reproducible on: Windows 11 (10.0.22631) (user’s), Windows 10 (22H2)
Not reproducible on: No other environments tested

Notes:

• Reproducible in WebGL Player on Brave (version 1.64.109), Google Chrome (version 123.0.6312.58), Microsoft Edge (version 122.0.2365.92), Mozilla Firefox (124.0), Opera One (version: 108.0.5067.29), Vivaldi (6.6.3271.53)
• The closing eyelid animation is also broken in WebGL Player on all browsers except Mozilla Firefox (124.0)
• Audio low pass filter works correctly in the Editor Play Mode and in the Windows Standalone Player
• If in doubt, please try the Editor Play Mode to see how the actual result should sound like (audio low pass filter is the most audible after each long left mouse button click - the slow cut-off of the higher frequencies can be clearly heard)
• If the Editor crashes on ConvertBlenderToFBX while opening the project, remove all .blend files from the project and launch it again