udif: Trying to run the game on Windows 10, none of the audio options work:
OpenAL is for creative audio gear only.
XAUDIO2.7 or XAUDIO 2.9 doesn't work either (a nonresponding grey screen at best, or a crash report at worst).

gr4um4nn: HI Guys,

Got the same problem but found the solution here
www.reddit.com/r/Croteam/comments/ey1kvp/been_living_talos_in_vr_but_my_the_sound_in_the/

It refers to the Steam version of the game but works for GOG one as well.

In my case I had to edit Talos.ini file located in

<GOG games folder>\The Talos Principle\UserData

I changed sfx_strAPI value from "dummy" to "XAudio2 2.8", launched the game and it worked.
You can try with one of the following options:

sfx_strAPI = "XAudio2 2.8";
sfx_strAPI = "XAudio2 2.7";
sfx_strAPI = "OpenAL";

Hope that helps!