I'm having a déjà vu here :-)

[    7.840122] snd_hda_intel 0000:02:00.1: azx_runtime_idle:
!power_save_controller = 0, !azx_has_pm_runtime(chip) = 0,
azx_bus(chip)->codec_powered = 0x1, !chip->running = 0

The single codec on this HDA controller is considered powered on, hence the HDA
controller refuses to runtime suspend. Same problem as in #106597.

What does the following show:
grep . /sys/bus/hdaudio/devices/hdaudioC1D0/widgets/*/power_caps

And could you try this debug patch (in lieu of the other one) to narrow down
the root cause further:
https://bugs.freedesktop.org/attachment.cgi?id=139735&action=edit

Thanks!