FrogStone: Are all your VR peripherals disconnected when you attempt to play in 2D?
If not, disconnect every VR peripheral you have connected, then see if your sound is still absent. Restarting GOG or your computer might be necessary.
andyw1228: No, I didn't test it yet, because it's kind of inconvenient. Removing the Oculus is easy as I only have to pull the cable, but when I want to use it again I have to crawl under the desk, get me some flashlight and trying to fumble the plug in again.
I don't want to do this more than once a day.... ;)
I ran into the same issue here with sound coming out of my oculus headset when launching with the -nohmd option. However, I believe I've found a fix (even though it's about 2 years after your post). Go to engine.ini file in C:\Users\*\AppData\Local\Obduction\Saved\Config\WindowsNoEditor and under [Oculus.Settings] put a ; in front of the line that says AudioOutputDevice... You then must make this file Read Only because it will rewrite the file every time you start and quit the game. Just right click on the file, properties, tick the box for read only and ok. Unfortunately, the Cyan logo music will still come out of your headset, but the game will play sound out of your default device.