Just removed the KB4515384 Windows 10 update and the issue was instantly solved
After playing in multiplayer world for a while, the audio began sounding wrong, as if sounds where being played beside/behind me.
Looking up will also heavily lower walking sounds.
This bug happened in the "late" game, after defeating the dragon and obtaining the elytra wings, and is permanent and in all new worlds created as well as old ones.
What I tried :
Teleporting to the nether
Dying
Loading up another world
Restarting Minecraft
Restarting my PC
Reinstalling Minecraft
None of these attempts removed the bug.
I had to trim the attached video up to a point where it is almost unusable, the full one is available here and here
There is no delay between video/audio in this video
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I think it's been happening to the majority of Windows 10 users and it's real annoying.

I think it's been happening to the majority of Windows 10 users and it's real annoying.

Thank you for your report!
We're already tracking this issue at MCPE-49613, so I will resolve and link this ticket as a duplicate.

Thank you for your report!
We're already tracking this issue at MCPE-49613, so I will resolve and link this ticket as a duplicate.