---

1) Родной imx95 SPDIF	
sound-xcvr {
		compatible = "fsl,imx-audio-card";
		model = "imx-audio-xcvr";
		pri-dai-link {
			link-name = "XCVR PCM";
			cpu {
				sound-dai = <&xcvr>;
			};
		};
	};

speaker-test -D iec958:CARD=imxaudioxcvr -c 2 -r 48000 
работает, данные идут нормальные

2) 	sound-lt9611 {
		compatible = "simple-audio-card";
		simple-audio-card,name = "lt9611-audio";
		status = "okay";

		simple-audio-card,cpu {
			sound-dai = <&xcvr>; 
		};

		simple-audio-card,codec {
			sound-dai = <&lt9611_codec 0>; // 0 - I2S, 1 - SPDIF ???
		};
	};

&lpi2c2 {
	#address-cells = <1>;
	#size-cells = <0>;

	lt9611_codec: lt9611@3b {
		compatible = "lontium,lt9611";
		reg = <0x3b>;
		#sound-dai-cells = <0>;
		reset-gpios = <&adp5585 4 GPIO_ACTIVE_HIGH>;
		interrupts-extended = <&gpio3 27 IRQ_TYPE_EDGE_FALLING>;
		fsl,audio-spdif;

		vdd-supply = <&reg_1p8v>;
		vcc-supply = <&reg_3p3v>;

		pinctrl-names = "default";
		pinctrl-0 = <&pinctrl_mipi_dsi_csi>;

		ports {
			#address-cells = <1>;
			#size-cells = <0>;

			port@0 {
				reg = <0>;

				lt9611_to_dsi: endpoint {
					remote-endpoint = <&dsi_to_lt9611>;
				};
			};

			port@2 {
				reg = <2>;

				lt9611_out: endpoint {
					remote-endpoint = <&hdmi_lt9611_in>;
				};
			};
		};
	};
};

cat /proc/asound/cards 
 0 [btscoaudio     ]: simple-card - bt-sco-audio
                      bt-sco-audio
 1 [lt9611audio    ]: simple-card - lt9611-audio
                      lt9611-audio
 2 [micfilaudio    ]: micfil-audio - micfil-audio
                      micfil-audio
root@imx95-19x19-lpddr5-evk:~# speaker-test -D iec958:CARD=lt9611audio -c 2 -r 48000

speaker-test 1.2.13

Playback device is iec958:CARD=lt9611audio
Stream parameters are 48000Hz, S16_LE, 2 channels
Using 16 octaves of pink noise
ALSA lib /usr/src/debug/alsa-lib/1.2.13/src/conf.c:5695:(snd_config_expand) Unknown parameters CARD=lt9611audio
ALSA lib /usr/src/debug/alsa-lib/1.2.13/src/pcm/pcm.c:2722:(snd_pcm_open_noupdate) Unknown PCM iec958:CARD=lt9611audio
Playback open error: -22,Invalid argument

так почему-то не работает.....