The built in Spatiailzation plugins are not working in 4.27.1 with the exception of the Google Resonance.
No audio can be heard when using the Built-In Spatialization plugin. This is a regression from 4.26. Occurs in 4.27 and 5.0.
1) Launch or create a project
2) In Project Settings, select your platform (ex Windows)
3) Under Audio, set the Spatialization Plugin to Built-In Spatialization or Simple ITD (the latter requires the Spatialization Plugin be enabled)
4) In the Content Browser, create a Sound Attenuation asset (Sounds > Sound Attenuation)
5) Set the Spatialization Method to Binaural
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6) Open any Sound Wave asset
7) Add your Attenuation asset under Attenuation Settings
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8) Add the Sound Wave to a level
9) PIE
Expected Result:
Audio plays and is spatialized
Actual Result:
No audio plays
There's no existing public thread on this issue, so head over to Questions & Answers just mention UE-134421 in the post.