With Forza Horizon 5 they are using audio Ray Tracing and enhanced ways to get car sounds. The Forza channel on YouTube has a series on how they captured sound if you want a more detailed look at it. On the Series X and S it will be using the dedicated audio chip.
Here is a video where the user shows some new gameplay but also shows the differences of car sounds between FH4 and FH5 (uses the same type of car each time)
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