Press Win + X → Device Manager
Expand Sound, video and game controllers
Right-click Realtek High Definition Audio (or Surface Audio)
Select Uninstall device
Check Delete the driver software
Restart your Surface
After restart:
Go to Windows Update → Check for updates
Install everything including Optional Updates
In Start Search type Services.msc and hit the Enter Key:
Search for:
Windows Audio
Windows Audio Endpoint Builder
Right-click each → Restart
Make sure Startup type is set to Automatic
Right-click speaker icon → Sound settings
Click Speakers (your output device)
Scroll to Audio Enhancements
Set to Off