It’s a bad Realtek APO update being repeatedly re-applied by Windows Update — you must block the update and reinstall Surface OEM audio drivers cleanly.
Block Windows from reinstalling the driver:
Press Windows + R, type gpedit.msc, and press Enter.
Navigate to Computer Configuration > Administrative Templates > Windows Components > Windows Update.
Double-click Do Not Include Drivers with Windows Updates.
Turn off driver updates via Windows Update / policy
Remove the bad Realtek audio package completely
Not just Device Manager rollback (must remove driver package from system)
Install the correct Surface OEM audio driver pack
Use Microsoft Surface official driver bundle (not generic Realtek)
Reboot and let Windows rebuild audio stack cleanly