What is it?
When your crosshair gets close to the enemy, regardless of if they are behind a wall or how far, you will hear a beep. The beep will be louder the closer your crosshair is to the enemy (usually, depends on dev). It sounds very good on paper, but used in a practical setting, it is almost counter-intuitive. You will need to be staring into walls to find out if there are enemies coming, it's basically a metal detector but for valorant enemies. With that in mind, you will get more information just by throwing a sova dart or a fade eye.
How does it work?
The problem with Sound ESP is that it gives somewhat of a false sense of security. You would think a Sound ESP only cheat would have less chance of detection than aimbot or general esp, since it's just a little beep, right? The issue is, the cheat needs to gather and read memory information in order to know where the enemy is. It is entirely no different from an aimbot using memory information, or general esp. It has exact same process, Sound ESP is not any safer than using aimbot from a backend security/detectable standpoint. You might even be better off (detection/safety wise) with a color aimbot rather than Sound ESP, as long as the developer is correctly spoofing the arduino.
Should you use it?
It really depends on the developer of the given cheat. If the developer is mapping on boot and clears its traces from vanguard during boot, then yeah, it should be completely safe. But if the cheat developer is just relying on a simple mapper on general use, then it really is not any safer than buying a rage cheat like Cwin. As for pure functionality, the feature itself is not really useful, but that is entirely up to you.
Good luck!