1.20.40.22 Preview added a fix for MCPE-153254. However, it seems to have been implemented exactly like the attached resource pack, which incorrectly sets the goat horns to use the "hostile" category instead of "record".

Steps to Reproduce:

1. Have the "Main", "Sound" and "Jukebox/Note Blocks" sound sliders set to 100;
2. Set the "Hostile Creatures" slider all the way down to 0;
3. Use any goat horn.

Observed Results:
The goat horn produces no sound.

Expected Results:
The goat horn plays at full volume, as Jukebox/Note Blocks is set to 100.

Notes: Before this update, horn sounds were assigned to the correct category.