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If you have Fast Startup enabled in Windows the system does not power down completely when you select reboot. It uses a hybrid hibernation instead of powering down devices, and a Linux OS may not be able to initialise the audio device from hybrid hibernation
But if you reboot a Linux OS for a 2nd time the audio device usually works correctly
And if Windows is shut down rather than rebooted the device will usually work correctly too
See this for how to turn off fast startup in Windows
How to disable Windows 10 fast startup (and why you’d want to) | Windows Central