Preface: the error is present in all versions from 23w40a-23w45a. For some reason I couldn't choose them.

The problem is that in all these versions, regardless of whether you select ON or OFF in the Directional Audio setting, it is always on. I also tried to change this parameter in options.txt , which also had no effect. I tried to run pure minecraft without mods and fabric/forge, also tried different launchers (including the official one). I don't see any errors in the console, and there are no logs related to sound at all.

In other versions (including 1.20.1) there is no problem.

I would really like to play in a version older than 1.20.1, but Directional Audio kills my ears terribly, I'm uncomfortable playing with it