( وَلَوْ عَلِمَ اللَّهُ فِيهِمْ خَيْرًا لَّأَسْمَعَهُمْ ) (Had Allah known any good in them, He would have made them hear): Allah (swt) knew that there was no good in them so He did not grant them responsive hearing to His commands. Allah (swt) guides everyone with Directional Guidance, but the disbeliever who rejects guidance and the transgressor who rejects obedience has closed the means of guidance. So, when Allah (swt) says here: (Had Allah known any good in them, He would have made them hear), it implies that if they had chosen faith, He would have made them heard and responded to the commands.

( وَلَوْ أَسْمَعَهُمْ لَتَوَلَّوا وَّهُم مُّعْرِضُونَ) (And if He had made them hear, they would [still] have turned away, while they were refusing ): This describes their behavior of turning away. Turning away means disregarding the commands of Allah (swt). They only follow what serve their desires, goals, and interests. They prioritize their interests over principles in every matter.