Wacko37 to test if the issue is caused by Kodi starting before audio drivers have probed/loaded in the kernel you can simply stop/restart Kodi after boot with "systemctl restart kodi" over SSH. There is no 'exit' option in Kodi (in LE) as there is no Desktop to exit to.
Thanks for the reply, Ok tried that but to no avail, still no HDMI option. I had actually tried this via the badly named "wait for network" option mention on this thread also Audio Issues
This is why I'm keen to try out the dev tree from heitbaum as he mentioned that HDMI audio was working on his tiger lake i7