Yes after searching I found the “headphones” is for rpi3 jack, I entered text mode with retroarch=0 and textmode or something on cmdline.txt.
https://www.lakka.tv/doc/Accessing-Lakka-command-line-interface/
Then aplay -L gives a list of cards, the USB card is named CARD=Device=DEV0 then I write sound_device=“CARD=Device=DEV0”. Reboot and still no sound. The card also is not listed on audio-output (if i press devices there is nothing), while it is on audio-microphone. That should be a 7.1 card, I see a big list with surround with aplay - L. There are controls also if I run alsamixer
here is what i get on MX Linux with aplay -L, kept only the usb card info. Same list on Lakka too on Pi Zero 2W
hw:CARD=Device,DEV=0
USB PnP Sound Device, USB Audio
Direct hardware device without any conversions
plughw:CARD=Device,DEV=0
USB PnP Sound Device, USB Audio
Hardware device with all software conversions
sysdefault:CARD=Device
USB PnP Sound Device, USB Audio
Default Audio Device
front:CARD=Device,DEV=0
USB PnP Sound Device, USB Audio
Front output / input
surround21:CARD=Device,DEV=0
USB PnP Sound Device, USB Audio
2.1 Surround output to Front and Subwoofer speakers
surround40:CARD=Device,DEV=0
USB PnP Sound Device, USB Audio
4.0 Surround output to Front and Rear speakers
surround41:CARD=Device,DEV=0
USB PnP Sound Device, USB Audio
4.1 Surround output to Front, Rear and Subwoofer speakers
surround50:CARD=Device,DEV=0
USB PnP Sound Device, USB Audio
5.0 Surround output to Front, Center and Rear speakers
surround51:CARD=Device,DEV=0
USB PnP Sound Device, USB Audio
5.1 Surround output to Front, Center, Rear and Subwoofer speakers
surround71:CARD=Device,DEV=0
USB PnP Sound Device, USB Audio
7.1 Surround output to Front, Center, Side, Rear and Woofer speakers
iec958:CARD=Device,DEV=0
USB PnP Sound Device, USB Audio
IEC958 (S/PDIF) Digital Audio Output
dmix:CARD=Device,DEV=0
USB PnP Sound Device, USB Audio
Direct sample mixing device
usbstream:CARD=Device
USB PnP Sound Device
USB Stream Output