Some people noticed that Pulseaudio mixes is showing "Built-in Audio" for all the audio devices of the SBCs.
I investigated and found that the issue is related to ALSA: the devices are not really exposed by their real hardware connection (HDMI, SPDIF, ...) but just as "hw" devices. Pulseaudio is interpreting this as built-in audio because does not know anything else of the device.
I'm no ALSA expert at all, copied some already existing configuration files without really understa