Hey there! So i fired up 1.19 just a few minutes ago and immediately noticed the audio quality isn't quite what i'm used to hearing from 1.18.2 and prior versions. Please take a listen to the 2 sample videos i've recorded:

1.18.2 sample: https://streamable.com/uz9wgv

1.19 sample: https://streamable.com/15bbo5

As you can hear, the audio in 1.19 sounds almost as if it has been compressed.
I set the 3D directional Audio setting to off in the video but the issue persists when set to on as well. No resource packs or mods were used, it's all default vanilla Minecraft.