The issue is not with the filter, but the property itself. A while back, Microsoft changed how this works in Exchange Online, where auditing is now enabled by default on the org level (and this overrides the per-user setting). Quote from the official documentation:
When mailbox auditing on by default is turned on for the organization, the AuditEnabled property for affected mailboxes won't be changed from False to True. In other words, mailbox auditing on by default ignores the AuditEnabled property on mailboxes.
Details are here: https://learn.microsoft.com/en-us/purview/audit-mailboxes