I have the same issue using Debian Buster, and the HDMI audio only works up to kernel 5.10.102. Anything past that, and all I get is dummy audio. I have found Ubuntu Focal will work with HDMI audio with the MATE desktop up to Kernel 5.10.102 as well, plus you gain the ability to use the Panfrost GPU driver. I think there may be an issue with the DTB /Uboot files past kernel 5.10.102, so I set Armbian config to freeze kernel and firmware upgrades until I know the problem has been rectified. Kind of a bummer since I have a Edimax Wifi 5 dongle that seems to require Kernel 6.1 to operate.