Player heads, when placed on a note block, do not make a sound, because they don't have actual mob sounds.
Steps to Reproduce:
Get a note block and a player head.
Place the note block down.
Place the player head on top of the note block.
Right-click the note block. It will not play a sound.
Hi; I don't call the shots of what's intentional or not but the 22w46a changelog specifically states that this concept only applies to mob heads. Players are not mobs and besides, they do not have ambient sounds. I can confirm this behavior nonetheless, but I'm pretty inclined to believe that this is intentional.