Please update Oculus Spartializer plugin to version 1.34. It was updated recently and added Geometry-Based Sound Propagation. It works faster than Steam Audio and supports mobile platforms. Also it much easier to setup for users than Steam Audio. Upgrading should not be hard since VRChat already using Oculus Audio SDK. Overall vrchat experience will greatly benefit from improved audio simulation.

https://developer.oculus.com/downloads/package/oculus-spatializer-unity/

https://developer.oculus.com/documentation/audiosdk/latest/concepts/ospnative-unity-audio-propagation/

Video demonstration:

https://www.youtube.com/watch?v=iCKMuVEJ2Gc