I take it the problem doesn’t occur with a previous controller?
I wouldn’t expect a controller to be the cause of overheating so ensure there’s enough airflow around the PS5. Is the PS5 horizontal or vertical? If vertical try to place it horizontal.
I would remove the covers to check for dust.
Does it have its own heat sink? I believe this is needed if placing the drive in aPS5.
I purchased this:
Samsung 980 PRO SSD with Heatsink 2TB PCIe Gen 4 NVMe M.2 Internal Solid State Hard Drive, Heat Control, Max Speed, PS5 Compatible, MZ-V8P1T0CW
I wouldn’t risk it.
It may be a returned unit which Walmart have re-sealed.
There’s some discussion on various sites which suggest the fan can be extremely loud when in use. It could be this which you can hear.
I believe that a player is either required to use the official PS5 3D pulse headset or to connect their own headset to the DS5 controller in order to utilise the 3D audio.
Perhaps the audio profiles do not work with third party headsets. I’d have to check my PS5 to see if that setting appears...