Just adding two posts from December from patch 5 with people having the same issue, they fixed it by deleting the old hotfix pak files, which are no longer present in a clean patch 7 install:

https://www.reddit.com/r/BaldursGat...fx_audio_is_gone_after_the_latest_patch/

https://www.gog.com/forum/baldurs_gate_3/no_attack_or_spell_sounds_since_patch_5

Theres a couple more that describe the exact issue that I'm having with the same old fix that no longer works. Done clean installs, tried differen't PC from fresh and the issue is on them. Even my main PC is optical out to DAC audio (so no software interfering). To test do a full clean patch 7 install (no left over installation), really easy to test just create a Barbarian from clean install and sheahe/unsheahe with the Great axe or small axes and other than hearing the armor shuffle the sheahe metal sound wont play along with hit affects from weapons.