Hm, the “gpio-ir” overlay does not get loaded. I will have to investigate why that happens. Before doing so, please also post the result of
P.S. Is this a fresh Volumio system and what Volumio version are you using? Board is a Raspberry Pi 4B 8GB Rev. 1.4 I assume. Do you have any other hardware (what?) connected besides the DAC?
P.P.S. What is the IR controller plugin version?