==>i2s DAC es9038q2m
1. sudo nano /boot/config.txt
#######
#dtparam=i2c_arm=on
dtparam=i2s=on
#dtparam=spi=on
# Uncomment this to enable the lirc-rpi module
#dtoverlay=lirc-rpi
# Enable audio (loads snd_bcm2835)
dtparam=audio=off
[pi4]
# Enable DRM VC4 V3D driver on top of the dispmanx display stack
dtoverlay=vc4-fkms-v3d
max_framebuffers=2
[all]
#dtoverlay=vc4-fkms-v3d
dtoverlay=hifiberry-dac
#or
#dtoverlay=i-sabre-q2m
2. sudo reboot
3 i2s should have sound out(vlc play )
ref: