thank you for your reply.
Let me provide some additional explanation.
I want to output PCM and DSD from the SAI1 and input it into an Audio DAC.
For PCM, use SAI1_TX_BCLK, SAI1_TX_SYNC(LRCK), and SAI1_TX_DATA0.
SAI1_TX_DATA1 is not used when playing PCM.
For DSD, use SAI1_TX_BCLK, SAI1_TX_DATA0, and SAI1_TX_DATA1.
SAI1_TX_SYNC (LRCK) is not used when playing DSD.
Another thing I would like to do is connect the SAI1 directly to an Audio DAC.
The Audio DAC has a shared input pin for SAI1_TX_SYNC (LRCK) and SAI1_TX_DATA1.
Do not use PCM and DSD at the same time.
To achieve this, we are considering the following circuit:

I would like to use SAI1_TX_SYNC (LRCK) and SAI1_TX_DATA1 connected in the circuit exclusively.
To achieve this, we are considering setting the functions of unused pins to GPIO.
The function of the pin is to change the MUX_MODE bit of the SW_MUX_CTL_PAD_XXX SW MUX Control Register.
In addition, set the GPIO to input to eliminate any external influence.
It is also possible to physically switch between SAI1_TX_SYNC (LRCK) and SAI1_TX_DATA1 using a switch circuit or the like.
However, in order to keep costs down, I would like to reduce the number of ICs, such as switch circuits, so I am considering the above circuit and implementation.
I have a question.
I would like to achieve a shared output for SAI1_TX_SYNC (LRCK) and SAI1_TX_DATA1.
Is it possible to achieve shared output with the circuit and implementation shown above?