Given that the config.txt entries are ignored in this case, could you please confirm whether audio output through HDMI1 is the default behaviour?
The default audio device is defined at the LE audio settings. Both HDMI ports are able to play audio.
I assume that apart from specifying video=HDMI-A-1:1920x1080M@60D in the cmdline.txt file, I don’t need anything additional, correct?
Yes, but I would comment out disable_overscan=1 at config.txt to get full screen video. Eventually you also have to comment out those lines: