I found this explanation of how to install a new sound card in OS/2, and it was the most elegant way I have seen. It assumes that you have a computer with working sound, or else a computer with MMOS2 installed, but no audio adapter.
This is a simple, safe way to uninstall your current sound card without having to do any selective install or delete the mmos2 subdirectory. I write OS/2 audio drivers and do this 8 or 9 times a day sometimes...
"WaveAudio=" "Sequencer=" "Ampmix="
That's it, it will work every time and is much easier than selective uninstall and deleting the mmos2 subdirectory.