Yes, no difference between 3D on or off, or any other combination of settings. I tried editing the ini file to get the sound distance up way past it's limit but it also doesn't do anything except play the already working sounds from further away.
Ever since the original Freelancer I fixed the audio problem with the Radium Codec, maybe other newer version of the Fraunhofer Codec also works but, I always used the Radium version.
l3codecp-radium (other versions available at the bellow url)