I've had this issue since I rebuilt to my current rig where the EFX (Sound Occlusion) doesn't work. I've tried reinstalling the game, reinstalling audio drivers, and even installing openAL32.dll files from the OpenAL website and it doesn't seem to work.
Does anyone have any advice on how to fix it or possibly have a .dll version that works on a similar computer?
I'll post specs once I return home.