On WebGL Player spatial audio (3D Sound Settings) does not change direction from where the sound is played

How to reproduce:
1. Open the user's attached “New Unity Project (1).zip” project
2. Open the “SampleScene” Scene
3. Switch platform to WebGL
4. Build And Run

Expected result: The sound can be heard changing from side to side
Actual result: The sound is played from the center and its direction doesn't change

Reproducible with: 2021.2.4f1, 2021.2.19f1, 2021.3.0f1, 2022.1.0b15, 2022.2.0a9
Not reproducible with: 2019.4.37f1, 2020.3.33f1, 2021.2.3f1

Notes:

• The expected result can be seen in Play Mode