Given that the Steam Audio ticket has been sitting in limbo all this time, I figured I'd suggest an alternative that may be more straightforward to implement:

Meta XR Audio SDK: https://developers.meta.com/horizon/documentation/unity/meta-xr-audio-sdk-unity

Escape from Tarkov (Unity 2022.3.43f1) recently changed their audio engine to this, instead of attempting to get Oculus Audio or Steam Audio to work. It apparently has seen pretty great success with some minor bugs.

Edit: I played some raids in Tarkov last night and, oh boy, let me tell ya: Massive upgrade.