system/audio: Add the the SPDIF device entry

Add the the SPDIF device entry

Change-Id: Ied13adebb4581c4f45ab9fde858c5417c4414d9a
audio: New audio formats for PCM Offload

- Add new formats 16/24 bit PCM offload formats

Change-Id: I68bccc2851e3820c7adb98af9e2e3818ea5bf01b