The first instance of a referee sharing his decision on the microphone for the benefit of the stadium crowd happened in the very first match of the 2023 FIFA Club World Cup between Al Ahly and Auckland City.
Referee Ma Ning had the honour, and the VAR check and video review occurred in stoppage time. Ning had awarded Al Ahly a penalty kick after a wild Auckland challenge near the top of the penalty area. But the VAR suggested a review, and after seeing the video, Ning reversed his decision, noting the foul was actually outside the penalty area. For that reason, he changed the penalty to a free kick, but he also gave Auckland centre-back Adam Mitchell a red card for denial of an obvious goal-scoring opportunity (DOGSO). The stadium's audio sound system wasn't terribly sharp and it was hard to make out Ma Ning's words, but history was nonetheless made.
Source: Sporting News