Solution 2: Make sure Oculus Quest 2 / Rift S Headphones device is enabled It may sound strange but it works to fix the no headset audio issue for most users who experienced the same problem.
The key is to open the Oculus app first, then replug the Oculus headset’s USB. Try to unplug and replug the Oculus Rift S or Oculus Quest 2 USB while Oculus app is opened in Windows 10. Solution 1: Unplug and replug the Oculus Rift S / Quest 2 USB