Now autostart.sh run the modules ir_rc6_decoder, rc_rc6_mce and mceusb but the ir-receiver stills no working.
Disable autostart.sh for testing, and run modprobe <kernel_module> manually on SSH terminal. Do you get any errors (make sure you load kernel modules in the right order)? Do you see the IR receiver on lsusb after this?
We don't have such a list, sorry. If the USB sound card works on RPi OS, then it will work on LE, too. So check RPi OS forums, who have larger audience.
PS: The DAC manufacturer should be able to tell you more about Linux capabilities. It's not our turf.
I haven't seen such a DAC on this forum so far. There are many A/V codecs, and it's hard to say whether the Linux driver can handle all of them. So yes, it's trial-and-error for A/V codecs.
LE can deal with high sampling rates on HD music, as you can see here. Chances are good that your DAC will work for this.
Oh man, that's one of those high-end DAC's. Internet says, it has Linux support, so it should work with LE. Hardware limitation is basically the data rate of your USB port - the DAC handles up to 768kHz / 32 Bit PCM!
Audio channel / sampling options should be offered by the Linux driver, and LE will provide dedicated entries. So if the driver is available for your chipset, new output entries will appear on LE's audio settings.
Because it's rare hardware, I can't say which options you'll get. Here is the data sheet of the chipset:
https://www.mouser.de/datasheet/2/1082/ES9038PRO_Datasheet_v3_6-1923511.pdf
dherrman No problem. Everybody seems to be super busy these days, including me. 
Stable, but in LE9 the addon of all public german streams e.g."ARD mediathek" are throwing an error.
It's pretty experimental now, but maybe we can fix it with a log.
Now, I`m trying to get to the GRUB config, however can`t find it , or no string with "grub" in the filesystem (logged in via ssh as a root and hopefully lloking at root folder).
I don't use LE on Intel, but normally the config file should be at /boot/grub/grub.cfg.
I think the story is: either netflix or unlocked bootloader(CE/LE).
Netflix 1080p is working with LE.
Go to LE's input device setting, and select "CEC Adapter". There is a setting, which makes the RPi always send HDMI signal, no matter what you are actually watching. Activate this setting as a workaround for missing HDMI wake-up call.
Seems like an initialization problem of the IR transceiver at boot time. Find the kernel module after hot-plugging the IR transceiver (lsmod), and load it from autostart.sh (modprobe <kernel_module>).
Also worth to check on BIOS: RE: CPU stuck at 800Mhz?
I think that's it. 
2021-11-24 18:08:05.080 T:794 INFO <general>: Enumerated PULSE devices:
2021-11-24 18:08:05.080 T:794 INFO <general>: Device 1
2021-11-24 18:08:05.080 T:794 INFO <general>: m_deviceName : Default
2021-11-24 18:08:05.080 T:794 INFO <general>: m_displayName : Default
2021-11-24 18:08:05.080 T:794 INFO <general>: m_displayNameExtra: Bluetooth Audio (PULSEAUDIO)
2021-11-24 18:08:05.080 T:794 INFO <general>: m_deviceType : AE_DEVTYPE_PCM
2021-11-24 18:08:05.080 T:794 INFO <general>: m_channels : FL, FR
2021-11-24 18:08:05.080 T:794 INFO <general>: m_sampleRates : 5512,8000,11025,16000,22050,32000,44100,48000,64000,88200,96000,176400,192000,384000
2021-11-24 18:08:05.080 T:794 INFO <general>: m_dataFormats : AE_FMT_U8,AE_FMT_S16NE,AE_FMT_S24NE3,AE_FMT_S24NE4,AE_FMT_S32NE,AE_FMT_FLOAT
2021-11-24 18:08:05.080 T:794 INFO <general>: m_streamTypes : No passthrough capabilitiesFeb 02 16:29:48.982174 Sullivan systemd[1]: Found device /dev/serial1.
Feb 02 16:29:48.997222 Sullivan systemd[1]: Reached target Sound Card.
Feb 02 16:29:49.061264 Sullivan Boot[394]: ### Setting up sound card ###
Feb 02 16:29:49.062316 Sullivan Boot[395]: ### Setting up sound card ###I think the sound is routed wrongly. Which devices do you have attached to the RPi?
Latest BIOS from this year running?
Sorry to hear that. If the suggestion from itisljar doesn't help, then you could buy something like this: RE: Intel true 10bits/HEVC/HDR support... ?