You can refer to L4T doc to get more understanding of Audio codec setting: Audio Setup and Development — Jetson Linux
Developer Guide 34.1 documentation (nvidia.com)
Also can check below thread to see if can help:
Setting up SGTL5000 - Jetson & Embedded Systems / Jetson Xavier NX - NVIDIA Developer Forums
Audio Codec for sgtl5000 is not working for L4T 32.6.1 and L4T32.7.2 - Jetson & Embedded Systems / Jetson AGX Xavier - NVIDIA Developer Forums