Can you please try to create another local user account and then test the headphones there?
Open Settings, go to Accounts, then Other users (on some builds it’s under Family & other users), and click Add account. When the Microsoft sign-in window appears, choose “I don’t have this person’s sign-in information,” then “Add a user without a Microsoft account.” Enter a username, set a password, fill in the three security questions (Windows 11 requires them when you set a password), and finish.