here are 2 things which i recommend
1.
>1. Go into the 'Services' section (under Admin tools, under Control Panel)
>2. Change the 'Windows Audio service' from 'Disabled' to 'Automatic' - and start it
>3. Go to the 'Terminal Services Configuration' section (under Admin tools, under Control Panel)
>4. Double click on 'RDP-TCP'
>5. Select the 'Client Settings' tab
>6. Clear the 'Audio Mapping' check box
2. try to enable pass through on sound card and attach is directly to vm
here are the steps:
1. go to the host configuration.
2. advanced settings.
3. click configure pass-through and select the appropriate sound card.
after doing this you might require to restart the esxi host
than you can go to vm edit settings add device and select PCI device this time it should not be grayed out if it is than you require to restart the esxi host. and after restart it should be green .
please also note that if you do this you need to install the appropriate drivers for the sound card because in a nutshell you will be directly attaching the sound card to the vm so it will not pass by the esxi.