Application and resources of "On-Screen Keyboard" for Windows 10 in Tabled Mode are located in "{Program Files}\Common Files\microsoft shared\ink" folder.
Executable file is TabTip.exe, so you can open the Tap Keyboard by pressing Win+R and typing "tabtip" in the command line.
Sound are played from WAVE resources in tabskb.dll library:
There is strange bug with playing sequence of taping sound: the tap sound disappears at all or is played on low volume...
BTW, the option to enable or disable the tapping sound is not shown in the control panel for desktop and notebook PCs without touchscreen!
Also old-school "On-Screen Keyboard" in OSK.exe are still here :)
Press Win+R and Ń‚ype "osk" as a command.