I know this is an old thread, but I've been working on this problem for a couple hours now and I finally found a solution that I thought would help people in the future having this same problem. I'm guessing that everyone that has this problem (even when running as administrator) is using headphones for the sound output, as I was. Here's what the problem was and how I fixed it:
I had to go into control panel (Windows 10 64-bit) -> Ease of Access -> Speech Recognition -> Advanced speech options -> Text to speech tab. That brought up a menu where you could change the voice selection for text to speech. I tested the speech and no audio was present in my headphones. So I clicked on the audio output button and then selected my headphones in the playback menu, then clicked Configure. I thought my headphones might not be functioning correctly, so I played the test sound...I heard the audio when the left and right channels played, but the center, subwoofer and both rear channels were silent. The audio output was set as 5.1 Surround...which if you have surround sound headphones I imagine that would work, but apparently mine are not. So then it hit me that most spoken audio is sent through the center channel in movies, so I switched the output to stereo and that fixed it right up. Everything sound-related in Tower 3D Pro works perfectly now.
I hope that helps someone save a couple of hours of frustration at some point. I really wanted to play this game but I was about ready to ask for a refund...Thankfully I found this and I hope it works for anyone having a similar problem.