It seems that RPi5 has this problem with audio devices on newer builds (1.4.x), RPi4 doesn't have this problem but I'll try another build for RPi5. Actually, a wanted to try RPi5 because i didn't really had the time to play with it and I wanted to tryout mpd compiling speed against RPi4... It is quicker but unfortunately I have yet to setup nvme ssd, perhaps it will be significantly faster.
This is config.txt with little changes:
[all]
arm_64bit=1
kernel=vmlinuz
cmdline=cmdline.txt
initramfs initrd.img followkernel
# Enable the audio output, I2C and SPI interfaces on the GPIO header. As these
# parameters related to the base device-tree they must appear *before* any
# other dtoverlay= specification
dtparam=audio=on
dtparam=i2c_arm=on
dtparam=spi=on
# Comment out the following line if the edges of the desktop appear outside
# the edges of your display
disable_overscan=1
# If you have issues with audio, you may try uncommenting the following line
# which forces the HDMI output into HDMI mode instead of DVI (which doesn't
# support audio output)
hdmi_drive=2
# Enable the KMS ("full" KMS) graphics overlay, leaving GPU memory as the
# default (the kernel is in control of graphics memory with full KMS)
dtoverlay=vc4-kms-v3d
disable_fw_kms_setup=1
# Enable the serial pins
enable_uart=1
# Autoload overlays for any recognized cameras or displays that are attached
# to the CSI/DSI ports. Please note this is for libcamera support, *not* for
# the legacy camera stack
camera_auto_detect=1
display_auto_detect=1
# Config settings specific to arm64
dtoverlay=dwc2
[pi4]
max_framebuffers=2
arm_boost=1
[pi3+]
# Use a smaller contiguous memory area, specifically on the 3A+ to avoid an
# OOM oops on boot. The 3B+ is also affected by this section, but it shouldn't
# cause any issues on that board
dtoverlay=vc4-kms-v3d,cma-128
[pi02]
# The Zero 2W is another 512MB board which is occasionally affected by the same
# OOM oops on boot.
dtoverlay=vc4-kms-v3d,cma-128
[cm4]
# Enable the USB2 outputs on the IO board (assuming your CM4 is plugged into
# such a board)
dtoverlay=dwc2,dr_mode=host
[all]
I don't know which overlay to put there because on 1.3.1 (RPi4) I've entered generic i2s RPi dac overlay and it could show this in audio devices no problem.
Also, both hdmi audio outputs are enumerated and accessible. Here, nothing...