MacBook M1 Pro and AKG / SAMSUNG USB-C headset connection
I found that when I plug in my AKG/SAMSUNG USB-C headset to my MacBook M1 Pro it doesn't appear on the Sound output list. The solution for this is just to press a few times the volume up or down buttons on the headset's cable. No resetting of anything is needed.
MacBook Pro 14″, macOS 12.1