Sorry for delay.
The problem was reproduced on OM13090.
The board was connected to PC with Ubuntu 20.04. The example project is lpcxpresso54114_rom_dev_audio_bm.
There are only two changes: 1) Uncommented sine in function void i2s_read(void) in i2s_if.c; 2) Changed divider of sine from 28 to 1 in sine_file.c.
Recording of test audio file was made by command: => arecord -f dat -r 16000 test_ref_1.wav.
Please see the distortion on attached pictures.