No audio output when playing audio

Reproduction steps:
1. Create a new project
2. Move the “TestBugNoAudio” file to the Assets directory
3. In the Project window, select “TestbugNoAudio”

Expected result: Audio is played
Actual result: No audio is played

Reproducible with: 2021.3.31f1, 2022.3.10f1, 2023.1.16f1, 2023.2.0b11, 2023.2.0b12, 2023.3.0a8
Not reproducible with: 2021.3.30f1, 2023.2.0b10

Reproducible on: Ubuntu 23.04
Not reproducible on: Windows 10 Pro 22H2, Ubuntu 22.04

Notes:

• Audio is not played anywhere (Player builds, Play Mode, Inspector)
• Does not reproduce for everyone