[i2s_audio] Optimize SPDIF encoder and suport higher bit depth audio (#16504)

Co-authored-by: Keith Burzinski <kbx81x@gmail.com>

tests/components/i2s_audio/common-spdif_mode.yaml

@@ -1,13 +1,3 @@
-substitutions:
-  i2s_bclk_pin: GPIO27
-  i2s_lrclk_pin: GPIO26
-  i2s_mclk_pin: GPIO25
-  i2s_dout_pin: GPIO12
-  spdif_data_pin: GPIO4
-
-packages:
-  i2c: !include ../../test_build_components/common/i2c/esp32-idf.yaml
-
 i2s_audio:
   - id: i2s_output
 
@@ -20,6 +10,5 @@ speaker:
     use_apll: true
     timeout: 2s
     sample_rate: 48000
-    bits_per_sample: 16bit
     channel: stereo
     i2s_mode: primary

tests/components/i2s_audio/test-spdif_speaker.esp32-idf.yaml

@@ -0,0 +1,8 @@
+substitutions:
+  i2s_bclk_pin: GPIO27
+  i2s_lrclk_pin: GPIO26
+  i2s_mclk_pin: GPIO25
+  i2s_dout_pin: GPIO12
+  spdif_data_pin: GPIO4
+
+<<: !include common-spdif_mode.yaml