Audio file to gcode is not difficult. Here's a record laser cut into a tortilla [0].

I once tried to mill one out of MDF on a CNC machine [1]. It didn't sound very good, but better than I expected.

3D printing one seems very difficult, since 3D printers build walls instead of cut grooves. Maybe you could play it if you had some kind of bifurcated needle? Anyways, it's enough of a joke that it probably wouldn't work well that it was a Prusa April fools joke [2].

A better printer, maybe a resin one, can do it [3].

0 - https://www.youtube.com/watch?v=rdzCv_9eaoM

1 - https://hackaday.com/2022/06/17/wooden-you-like-to-hear-a-cn...

2 - https://www.youtube.com/watch?v=yV1egpbrg90

3 - https://hackaday.com/2012/12/21/3d-printing-records/

Most 3D prints are vinyls already! the surface encodes some patterns of the motor movements and medium curing process. Shame it wouldn’t sound very good and there’s no machine to play them.

Not 3D printed, but laser cut:

https://github.com/kallaballa/sndcut.git

Works pretty well, certainly not high quality audio, though. Maybe if someone out there has a more precise laser, it'd work ..