I could resolve this issue finally with removing additional audio plugins in the folder /Library/Audio/Plug-Ins.
I don’t know which of the following plugins caused the problem:
/Library/Audio/Plug-Ins/Components/AppleAES3Audio.component
/Library/Audio/Plug-Ins/HAL/DVCPROHDAudio.plugin
/Library/Audio/Plug-Ins/HAL/InstantOn.driver (com.rogueamoeba.instanton-agent)
BlazingArrow
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I could resolve this issue finally with removing additional audio plugins in the folder /Library/Audio/Plug-Ins.
I don’t know which of the following plugins caused the problem:
1. /Library/Audio/Plug-Ins/Components/AppleAES3Audio.component
2. /Library/Audio/Plug-Ins/HAL/DVCPROHDAudio.plugin
3. /Library/Audio/Plug-Ins/HAL/InstantOn.driver (com.rogueamoeba.instanton-agent)
Unfortunately the problem still exists with Big Sur 20A5395g on my MacBook Pro (13-inch, 2016), @nemomeister what mac do you use?