Tomb Raider Legend uses EAX from Creative Labs for Surround Sound. It won't work with new versions of Windows like 10. However there is a way to get a wrapper for this.

You can find the full details and multiple options at this article: https://www.pcgamingwiki.com/wiki/Glossary:Sound_card#Restore_legacy_audio_effects_on_newer_OS

I personally used DSOAL and it worked on my version of windows 10 which is past version/build 1903.

You can get DSOAL from https://community.pcgamingwiki.com/files/file/1363-dsoal/

Download the zip file and extract the contents.
Then place dsoal-aldrv.dll and dsound.dll in the same folder as the Tomb Raider legend exe file.

Hope that helps someone.