Surround Sound does not work, at least by default, in my experience. I'm trying to follow various guides online to get it working, but nothing seems to work.

I need to know what (if anything) was done to the gog version regarding audio and its related binaries, so that a fix can be figured out.

Found a solution.

1. Install OpenAL Soft into Windows
Download OpenAL Soft (search it up)
If you have 64-bit Windows:
Copy soft_oal.dll from the Win32 folder into C:\Windows\SysWOW64
Copy soft_oal.dll from the Win64 folder into C:\Windows\System32
If you have 32-bit Windows:
Copy soft_oal.dll from the Win32 folder into C:\Windows\System32
2. In APEngine.ini, search for "DeviceName" and set it to "DeviceName=OpenAL Soft".

That's it. No need to tweak anything else.

This isn't a solution.
Alpha Protocol is meant to work straight out of the box.
Hence that is what we paying for, to have software engineers tweak this game and beta-testers for testing purposes.
I have read a lot of Q&A on software developing, but I have never seen someone asking a question and on the same day comes with a lame software solution to install third-party software in order to 'solve' his own technical issue.

Yes, it is.
If surround (which isn't required to play the game) doesn't work for you, and this lame software solution is too much work for you to bother with - that's a you problem, not a game issue.

No, it isn't imo.
Let me explain why this is the matter:
For a technical issue to be solved there should something be fixed hardware or in configuration settings.
Neither is the case around this problem.
The installing of a third-party software isn't a solution to fix this issue. It has rather to be preference of a sole computer user to listen to surround output.
You can blame a game much to a degree, but not the preference of a sole computer user.

My surround worked just fine, out of the box.
Let me explain why this is the matter:
PC's are not consoles, they each have different hardware. No one solution will work for 100% of the people, 100% of the time.
If you are not willing to take steps to fix issues you are having, I suggest you ditch the PC and get a console. Even then there are issues, despite the hardware being generationally identical, but they are few and far between.

I am also not talking about console either.
Stop insulting me like your some kind of a kid in kindergarten.
Grow up and learn how to empathize with others, or otherwise I kindly advice to take your non-sense elsewhere.

What's insulting (and nonsensical) is asking for help and then refusing the solution because "you shouldn't have to". The amount of effort required to solve your issue is trite, and you'll garner no empathy with your refusal of such a small task. You would do well to heed your own advice

Because the found 'solution' is not a real solution for a technical problem.
The option to have surround sound is not being offered in the original game, nor in this re-release.
It is not a remaster, because the game is in 1080P already.
It is too much too ask for a small team of engineers from GOG to include an option, which was not included by the orginal developers at Obsidian Entertainment.
If you want to have surround sound, go buy a Creative Labs soundcard for your computer.
Creative Sound Blaster Z SE internal PCI-e-soundcard and DAC, 24-bits / 192 kHz, 116 dB SNR, ASIO, 600Ω headphone amplifier, microphone EQ, separate 5.1/virtual 7.1, Dolby Digital Live, DTS.
This internal soundcard can be bought from Amazon for 80 euro/dollar.