I want to clarify the essence of the problem.
If the audio subsystem is turned off, the output potential is zero potential.
In working condition, a voltage of about 2 volts is set at the output of the audio subsystem, which corresponds to a zero level of the output audio signal.
If you install /sys/devices/platform/soc/1c22c00.codec/cdc/pmdown_time
a value of -1, then after the playback of the file is finished, the output voltage is stored corresponding to the zero level of the output audio signal.
But when playing a new file, the audio subsystem is completely reset.
First, the zero potential is set at the output.
And then the voltage of 2 volts is restored, corresponding to the zero level of the output audio signal.
The duration of such an impulse is short, but a click is clearly audible on the speakers.