[speaker] Add SPDIF output support (#8065)

Co-authored-by: Keith Burzinski <kbx81x@gmail.com>
Co-authored-by: Kevin Ahrendt <kevin.ahrendt@openhomefoundation.org>

tests/components/speaker/spdif_mode.esp32-idf.yaml

@@ -0,0 +1,25 @@
+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
+
+speaker:
+  - platform: i2s_audio
+    id: speaker_id
+    dac_type: external
+    i2s_dout_pin: ${spdif_data_pin}
+    spdif_mode: true
+    use_apll: true
+    timeout: 2s
+    sample_rate: 48000
+    bits_per_sample: 16bit
+    channel: stereo
+    i2s_mode: primary