While I haven't played with it, there is a `g_audio` device driver, which is a Linux USB Audio gadge

While I haven't played with it, there is a g_audio device driver, which is a Linux USB Audio gadget
I found some instructions for the Pi https://www.hackster.io/masonrf/rpi-zero-2-w-audio-gadget-448a6a

If you don't have a Pi, I could help you build the device driver
Hackster.io
The basics of turning a Raspberry Pi Zero 2 W into a USB OTG audio interface using the Linux gadget g_audio driver. By Mason Fleck.
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