Fix audio occlusion (#10538)

Content.Shared/Audio/SharedContentAudioSystem.cs

@@ -0,0 +1,14 @@
+using Content.Shared.Physics;
+
+namespace Content.Shared.Audio;
+
+public abstract class SharedContentAudioSystem : EntitySystem
+{
+    [Dependency] private readonly SharedAudioSystem _audio = default!;
+
+    public override void Initialize()
+    {
+        base.Initialize();
+        _audio.OcclusionCollisionMask = (int) CollisionGroup.Impassable;
+    }
+}