Same issue.
The sound randomly cuts off (often after one hour to 45min of playtime). It could be in a dungeon, on the Island, public space or the inn.
Logging off "fixes" the issue, I can hear sound when I come back. But inevitabily it goes down after a while.

-=-=-=-=-=-=- System Information -=-=-=-=-=-=-

SYSTEM_OS Windows 10 Famille 64 bits (6.2, build 9200) (19041.vb_release.191206-1406)
SYSTEM_CPU Intel(R) Core(TM) i5-9600KF CPU @ 3.70GHz (6 CPUs), ~3.7GHz
SYSTEM_CORE_NUM SYSTEM_CORE_LOGIC 6 SYSTEM_CORE_PHYSICS 6
SYSTEM_BIOS 1.C0
SYSTEM_LANGUAGE français (Paramètres régionaux*: français)
SYSTEM_MEMORY 16319.352MB
SYSTEM_VIRTUAL_MEMORY 134217727.875MB
SYSTEM_PAGE_FILE 22463.352MB
SYSTEM_STORAGE C:\ SYSTEM_HARDDISK_DRIVE SYSTEM_TOTALDISC_SPACE 930.886GB SYSTEM_FREEDISC_SPACE 190.754GB
SYSTEM_STORAGE D:\ SYSTEM_HARDDISK_DRIVE SYSTEM_TOTALDISC_SPACE 931.481GB SYSTEM_FREEDISC_SPACE 721.396GB
SYSTEM_DIRECTX_VERSION DirectX 12
SYSTEM_GRAPHICS NVIDIA GeForce GTX 1660 SUPER
SYSTEM_GRAPHICS_DEVICE \\.\DISPLAY1
SYSTEM_GRAPHICS_CHIP NVIDIA GeForce GTX 1660 SUPER
SYSTEM_GRAPHICS_MAKER NVIDIA
SYSTEM_GRAPHICS_VRAM 5980.000 MB
SYSTEM_GRAPHICS_SHARED_VRAM 8159.676 MB
SYSTEM_GRAPHICS_DAC Integrated RAMDAC
SYSTEM_GRAPHICS_DISPLAY_MODE 1920 x 1080 (32 bit) (60Hz)
SYSTEM_GRAPHICS_DRIVER C:\Windows\System32\DriverStore\FileRepository\nv_dispi.inf_amd64_e34a87a86b660c23\nvldumdx.dll,C:\Windows\System32\DriverStore\FileRepository\nv_dispi.inf_amd64_e34a87a86b660c23\nvldumdx.dll,C:\Windows\System32\DriverStore\FileRepository\nv_dispi.inf_amd64_e34a87a86b660c23\nvldumdx.dll,C:\Windows\System32\DriverStore\FileRepository\nv_dispi.inf_amd64_e34a87a86b660c23\nvldumdx.dll
SYSTEM_GRAPHICS_DRIVER_VERSION 31.00.0015.3179
SYSTEM_GRAPHICS_DRIVER_DATE 4/25/2023 02:00:00
SYSTEM_GRAPHICS_DRIVER_LANGUAGE Anglais
3.0
SYSTEM_GRAPHICS_PIXEL_SHADER 3.0
SYSTEM_GRAPHICS_VERTEX_TEXTURE SYSTEM_SUPPORT
SYSTEM_SOUND Casque pour téléphone (4- Astro MixAmp Pro Voice)
SYSTEM_SOUND_DEVICE_ID {EE52B139-2FD3-4E4A-8958-47448EE38D68}
SYSTEM_SOUND_DEVICE_NAME USBAUDIO.sys
SYSTEM_SOUND_DRIVER_VERSION 10.0.19041.2604
SYSTEM_SOUND_DRIVER_LANGUAGE Anglais
SYSTEM_SOUND_DRIVER_DATE 1/31/2023 02:00:00
SYSTEM_SOUND Haut-parleurs (Wireless Controller)
SYSTEM_SOUND_DEVICE_ID {D766CBF3-74F7-44DB-A1D7-BF7200B1440F}
SYSTEM_SOUND_DEVICE_NAME USBAUDIO.sys
SYSTEM_SOUND_DRIVER_VERSION 10.0.19041.2604
SYSTEM_SOUND_DRIVER_LANGUAGE Anglais
SYSTEM_SOUND_DRIVER_DATE 1/31/2023 02:00:00
SYSTEM_INPUT {6F1D2B60-D5A0-11CF-BFC7444553540000}
SYSTEM_INPUT_NAME Souris
SYSTEM_INPUT_REMARKS SYSTEM_GAMEPAD_AXIS 3 SYSTEM_GAMEPAD_BUTTON 8 SYSTEM_GAMEPAD_FOV 0
SYSTEM_INPUT {6F1D2B61-D5A0-11CF-BFC7444553540000}
SYSTEM_INPUT_NAME Clavier
SYSTEM_INPUT_REMARKS SYSTEM_GAMEPAD_AXIS 0 SYSTEM_GAMEPAD_BUTTON 128 SYSTEM_GAMEPAD_FOV 0
SYSTEM_INPUT {A3256670-85DC-11ED-8004444553540000}
SYSTEM_INPUT_NAME USB Receiver
SYSTEM_INPUT_REMARKS SYSTEM_GAMEPAD_AXIS 0 SYSTEM_GAMEPAD_BUTTON 3 SYSTEM_GAMEPAD_FOV 0
SYSTEM_INPUT {A325DBA0-85DC-11ED-8005444553540000}
SYSTEM_INPUT_NAME USB Receiver
SYSTEM_INPUT_REMARKS SYSTEM_GAMEPAD_AXIS 0 SYSTEM_GAMEPAD_BUTTON 0 SYSTEM_GAMEPAD_FOV 0
SYSTEM_INPUT {A32602B0-85DC-11ED-8006444553540000}
SYSTEM_INPUT_NAME USB Receiver
SYSTEM_INPUT_REMARKS SYSTEM_GAMEPAD_AXIS 0 SYSTEM_GAMEPAD_BUTTON 0 SYSTEM_GAMEPAD_FOV 0
SYSTEM_INPUT {A3245500-85DC-11ED-8002444553540000}
SYSTEM_INPUT_NAME Apple Extended USB Keyboard
SYSTEM_INPUT_REMARKS SYSTEM_GAMEPAD_AXIS 0 SYSTEM_GAMEPAD_BUTTON 3 SYSTEM_GAMEPAD_FOV 0
SYSTEM_INPUT {A323B8C0-85DC-11ED-8001444553540000}
SYSTEM_INPUT_NAME Wireless Controller
SYSTEM_INPUT_REMARKS SYSTEM_GAMEPAD_AXIS 6 SYSTEM_GAMEPAD_BUTTON 15 SYSTEM_GAMEPAD_FOV 1
SYSTEM_INPUT {A3253F60-85DC-11ED-8003444553540000}
SYSTEM_INPUT_NAME Apple Extended USB Keyboard
SYSTEM_INPUT_REMARKS SYSTEM_GAMEPAD_AXIS 0 SYSTEM_GAMEPAD_BUTTON 4 SYSTEM_GAMEPAD_FOV 0
SYSTEM_INPUT {A32602B0-85DC-11ED-8007444553540000}
SYSTEM_INPUT_NAME USB Receiver
SYSTEM_INPUT_REMARKS SYSTEM_GAMEPAD_AXIS 0 SYSTEM_GAMEPAD_BUTTON 652 SYSTEM_GAMEPAD_FOV 0

Gamepad Manufacturer: PlayStation (Sony)
Gamepad Model Name: DualSense CFI-ZCT1W