Reproduction steps:
1. Open the attached “ReproProj” project
2. Open the “Assets/Scenes/SampleScene” scene
3. Enter the Play mode
4. Observe the sound
5. Exit the Play mode
6. Build and run for WebGL
7. Observe the sound

Expected Result: Loops in WebGL sound the same as the Play mode
Actual Result: Loops in WebGL sound different from the Play mode as they start from the beginning of the audio track

Reproducible with: 2021.3.44f1
Not reproducible with: 2022.3.48f1, 6000.0.21f1

Reproducible on: Windows 11 Pro
Not reproducible on: No other environments tested