Hi @JorgeCas
I followed your guidence and changed necessary files in yocto by taking reference of imx91.
After that I boot up board and searched for base adress of sai4 which is mqs and found below logs
root@imx8ulp-9x9-lpddr4-evk:/# find -name "*2988*"
./sys/kernel/debug/regmap/29880000.sai
./sys/class/devlink/platform:292c0000.clock-controller--platform:29880000.sai
./sys/class/devlink/platform:29800000.clock-controller--platform:29880000.sai
./sys/class/devlink/platform:298c0000.pinctrl--platform:29880000.sai
./sys/devices/platform/soc@0/29000000.bus/292c0000.clock-controller/consumer:platform:29880000.sai
./sys/devices/platform/soc@0/29800000.bus/29880000.sai
./sys/devices/platform/soc@0/29800000.bus/29800000.clock-controller/consumer:platform:29880000.sai
./sys/devices/platform/soc@0/29800000.bus/298c0000.pinctrl/consumer:platform:29880000.sai
./sys/devices/virtual/devlink/platform:292c0000.clock-controller--platform:29880000.sai
./sys/devices/virtual/devlink/platform:29800000.clock-controller--platform:29880000.sai
./sys/devices/virtual/devlink/platform:298c0000.pinctrl--platform:29880000.sai
./sys/bus/platform/devices/29880000.sai
./sys/bus/platform/drivers/fsl-sai/29880000.sai
./sys/firmware/devicetree/base/soc@0/bus@29800000/sai@29880000
./run/udev/data/+platform:29880000.sai
and I searched for mqs as well
root@imx8ulp-9x9-lpddr4-evk:/# find -name "*mqs*"
./var/lib/dpkg/info/kernel-module-snd-soc-fsl-mqs-6.1.36+gecff08cfb258.postrm
./var/lib/dpkg/info/kernel-module-snd-soc-fsl-mqs-6.1.36+gecff08cfb258.list
./var/lib/dpkg/info/kernel-module-snd-soc-fsl-mqs-6.1.36+gecff08cfb258.md5sums
./var/lib/dpkg/info/kernel-module-snd-soc-fsl-mqs-6.1.36+gecff08cfb258.postinst
./lib/modules/6.1.36+gecff08cfb258/kernel/sound/soc/fsl/snd-soc-fsl-mqs.ko
./sys/kernel/debug/clk/mqs1
./sys/kernel/debug/clk/mqs1_gate
./sys/firmware/devicetree/base/soc@0/bus@29800000/pinctrl@298c0000/mqs1grp
Now to play file on speaker what I need to follow on A core of IMX8ULP-EVK9?