To me this points to some issue with the DAC soldering. I’d suggest touching all the dac pins with an iron once more and get a good look at it with a magnifying loupe. Even better - Post a picture here. Sometimes lifted pins are hard to spot.
I’d also suggest starting from the known disk image and following through the instructions to expand the file system and then test it awhile before applying any changes/updates/etc. (just to be sure there’s not any errors being introduced along the way).
(shot in the dark) It may also be worth trying a smaller SD card as @madeinspace reported above that he was having issues with a 64GB card (although I have no idea why that would cause an error with the audio system). I’ve only used 16GB/32GB cards so…?