Thanks for your question.

Just from looking at your pic, I have two thoughts. Is the top dead, or has the top just lost its buds? If the latter is true, new buds may form though maybe not this year. Hopefully in 2024. If the top is dead, it could be pruned out. With a sharp knife gently remove small pieces of bark from various of the top branches. If the underlying tissue is green/yellow, the branch is alive and could just be left in place. If the underlying tissue is brownish, the branch is dead and can be removed.

If you discover some dead branches and if you planted this in 2022 or prior, your tree has undergone considerable stress due to heat, drought, and cold winter temperatures. The uppermost branches of a spruce are most susceptible to these stresses. This could have inhibited bud development and/or branch death. I wonder if you had wrapped anything around your spruce last fall in preparation for the winter season?

I don’t think that any creature has been feasting on your spruce. If this had been the case, I would have expected whole branches to be removed and not just the buds. Squirrels and rabbits generally do not eat buds from a spruce.

If it turns out that the entire top is dead and you remove the branches, you will end up with a rather stubby tree. Hopefully with time a new leader will develop and your spruce regains it characteristic columnar shape.

Good luck. Thanks