Apr 03 22:34:29.889183 LibreELEC kernel: ALSA device list:
Apr 03 22:34:29.889203 LibreELEC kernel: No soundcards found.
The kernel doesn't detect/setup the audio card; hence nothing is seen in Kodi.
The OF: /sound: Read of boolean property entries in the system log are unusual and something I'll look into, but I don't think they are related to the issue as I also see them on an Odroid N2 board here which has the audio card detected fine.
I don't have any Dreambox hardware so I'll need to defer investigation to _emanuel_ who does.
EDIT .. this is more concerning:
Apr 14 18:27:14.278630 LibreELEC kernel: platform ff642240.audio-controller: deferred probe pending: platform: supplier ff642280.reset-controller not ready
Apr 14 18:27:14.279563 LibreELEC kernel: platform audio-controller-1: deferred probe pending: axg-tdm-iface: failed to get sclk
Apr 14 18:27:14.280314 LibreELEC kernel: platform ff642540.audio-controller: deferred probe pending: axg-tdmout: failed to get pclk
Apr 14 18:27:14.281349 LibreELEC kernel: platform sound: deferred probe pending: axg-sound-card: can't parse dai
Apr 14 18:27:14.282533 LibreELEC kernel: platform ff642480.audio-controller: deferred probe pending: axg-spdifout: failed to get pclk
Apr 14 18:27:14.283568 LibreELEC kernel: platform ff642680.audio-controller: deferred probe pending: axg-spdifout: failed to get pclk
Apr 14 18:27:14.284233 LibreELEC kernel: platform ff642744.audio-controller: deferred probe pending: (reason unknown)
Apr 14 18:27:14.284768 LibreELEC kernel: platform ff642280.reset-controller: deferred probe pending: meson-audio-arb-reset: failed to get clock
Apr 14 18:27:14.285620 LibreELEC kernel: platform ff6421c0.audio-controller: deferred probe pending: platform: supplier ff642280.reset-controller not ready
Apr 14 18:27:14.286495 LibreELEC kernel: platform ff642200.audio-controller: deferred probe pending: platform: supplier ff642280.reset-controller not ready
Possibly something wrong in device-tree then.
The current nightly images are Linux 6.14.2 the same as my images. If you go back a month to an LE13 nightly image that uses the older 6.12.y kernel is anything different? - share the system log, ideally with 'debugging' removed so the log is not full of verbose connman content.