If you are in fact on Windows 8 then I believe that to be the exact problem, as Windows 8 has had issues with OpenAL. I believe someone else had Windows 8 as well while having the same issue.
Mind digging in your device manager for your sound card as well?
I'm using the on-board sound from the Z87-Pro
Realtek® ALC1150 8-Channel High Definition Audio CODEC
- Supports : Jack-detection, Multi-streaming, Front Panel Jack-retasking
- High quality 112 dB SNR stereo playback output (Line-out at rear) and 104 dB SNR recording input (Line-in)
Audio Feature :
- Absolute Pitch 192kHz/ 24-bit True BD Lossless Sound
- DTS Ultra PC II
- DTS Connect
- Optical S/PDIF out port(s) at back panel
- BD Audio Layer Content Protection
^ the information i found regarding it.
So it seems that OpenAL isn't even causing the crashes as far as i can tell. I've had my sound set to None instead of OpenAL and the game still experiences the same crashing on alt-tab.