Same issue. iPhone 15 Pro Max Simulator, iOS 17.0.1 - Deadlock when calling AudioUnitInitialize in tests. The app works fine on physical device with iOS 17. Also, the tests pass on iOS 16.4 Simulator. The deadlock is preceded with some warnings, here's how it looks like in console log:
2023-11-29 16:13:08.950085+0000 xctest[8838:88018] [plugin] AddInstanceForFactory: No factory registered for id <CFUUID 0x6000003f64e0> F8BB1C28-BAE8-11D6-9C31-00039315CD46
2023-11-29 16:13:09.013816+0000 xctest[8838:88068] HALSystem.cpp:2216 AudioObjectPropertiesChanged: no such object
2023-11-29 16:13:09.014314+0000 xctest[8838:88068] HALB_MachPort.cpp:174 HALB_MachPort::DestroyPort: not going to destroy anything this way
2023-11-29 16:13:18.014192+0000 xctest[8838:88036] [default] SetProperty: RPC timeout. Apparently deadlocked. Aborting now.