I want to share my experience with DAC setup with Jetson + KODI.
I have plugged pro-ject USB DAC S+ and it worked out of the box. Well almost everything worked like a charm out of the box. The only issue was that playback was constantly capped to 44.1kHz sampling rate. I’m using KODI as my only video/music player and idea was to have sampling rate matching source file sampling rate.
After lots of tweaking I have decided to remove pulse audio for good and leave ALSA only. And that saved the day, sampling rate is now matched as per source file and that little DAC works like charm under L4T.