Thank you Michelangelo.
It’s a known problem.
ES9018K2M I2S DAC card on Raspberry pi 3 causes very distorted noisy sound when playing 44.1KHz/16 Bit flac files.
While Other Hi-resolution flac files are OK including 44.1KHz/24 Bit flac and 11MHz DSD files.
I have tested the same DAC card on Odroid C1+ .
Odroid plays fine 44.1KHz/16 bit flac files without problem.
However Odroid does not play DSD files well, very distorted.
I heard ES9023 and ES9018K2M BCK requirement are different and this might be the reason why.
We need the dedicated driver for the ES9018K2M.
Also I have tested Sabreberry32_v2031 driver both master and slave mode without success.
“Failed to open audio output”
Sabreberry32 driver targets SABRE9018Q2C I2S DAC.
There may be some difference.
Anyway I will help if you need.