So can we confirm that all p271 boxes are Mali 450-MP2 and should use meson-gxl-s905l-p271.dtb from your images ?
The current assumption is that p271 is the "3" variant and p261 is the "2" variant, so I need to switch the numbering else p271 will try to use 3x Mali cores and everything will lock-up when the hardware probes. I'll let you know when that switch is done.
What does the case on your box look like? .. Amazon UAE has some cheap S905L devices so I might get one to run experiments on the audio problem. That needs to be resolved before I think about trying to upstream anything.