I have the same issue with y 7th gen iPad And iPad OS 18.3. No audio at all. Whether it is with the internal speakers, wired or Bluetooth headphones. Also there is no microphone, so Siri doesn’t work and no voice memos or anything needing a mic And no audio for FaceTime.
It has been reported.
Alan-P
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I have the same issue with my 7th Gen iPad.
FB16114907 (No audio after iPad OS 18.3 update)