How to reproduce:
1. Open the attached “IN-111965.zip” Project
2. Open the “SampleScene”
3. Enter Play Mode
4. Select the “Audio Source” GameObject in the Hierarchy Window
5. In the Inspector, turn on the “Audio Low Pass Filter” Component

Expected result: Audio changes to a muffled sound
Actual result: Component shows as turned on, but the Audio doesn’t change

Reproducible with: 2022.3.63f1, 2022.3.65f1, 6000.0.56f1, 6000.1.16f1, 6000.2.1f1, 6000.3.0a5
Not reproducible with: 2022.3.62f1

Reproducible on: macOS 15.6 (M3 Pro)
Not reproducible on: No other environment tested

Notes:
- Attached Project also has a Button in the Scene that activates the “Audio Low Pass Filter” Component for testing in Player
- Reproducible on Standalone, iOS and Android Players