Hi. Welcome to ASR!
For the IC route, you can buy the Sil9437
https://www.ebay.co.uk/itm/335611153317 and
https://www.aliexpress.com/item/1005008933575396.html, but the problem is the real lack of a datasheet as you said. For the hardware, less of a big deal, example schematics are available in the service manuals of AVRs which use this chip, e.g.:
https://www.audiocircuit.dk/downloads/denon/Denon-AVRX3400H-avr-sm.pdf. Since posting, I have found some open source drivers for the Sil9437:
https://github.com/flaviut/sii9437, which will get you a long way to getting the chip up and running. Also, the NUC uses that chip, I believe, so that's another potential source of information. If I were to pursue this route further, I'd port the code to a uC or an FPGA, and start the long-ish process of writing the application logic for the IC.
I just need ARC/eARC audio available in Linux, so for me, the I2S was a means to an end. As someone mentioned previously, there are several SoCs (and SBCs implementing them), which have ARC / eARC support built-in, so I started looking into those. I looked at three different SoCs families, and here's what I've got so far.
Rockchip RK3588
Used in the Orange Pi 5 and Raxda 5B SBC (among others). The ARC / eARC harware support is there on the SBCs (i.e. pins connected to the SoC), but Linux ARC / eARC driver support is lacking. It looks they support CEC though, which is a requirement for ARC but not eARC AFAIK (ARC link negotiation is over CEC, but not for eARC). There is some professional efforts to develop the drivers for the SoC (already discussed previously in the thread),
https://gitlab.collabora.com/hardware-enablement/rockchip-3588/linux, but not sure if or when eARC support will be added.
Amlogic A311D2 / S905D3
Used in the Khadas VIM4 / VIM3L, again hardware support is there but driver support lacking or patchy. The VIM3L supports eARC (not ARC I think):
https://docs.khadas.com/products/sbc/vim3/applications/earc, and there's evidence of other people having it work:
https://forum.khadas.com/t/amlogic-kernel-5-4-on-vim3l/15869. For the VIM4, it wouldn't work out of the box, but enabling eARC support in the Linux device tree shouldn't be too bad. For ARC, you'd need CEC, and that's more complicated on these SBCs, they only support CEC on Android, presumably because usually these things run TVs.
NXP i.MX 8M Plus
SoC is available on a dev board directly from NXP:
https://www.nxp.com/design/design-center/development-boards-and-designs/FRDM-IMX8MPLUS. Documentation suggests ARC / eARC (and CEC) is supported out the box. This seems to be confirmed by this forum post which has someone having ARC / eARC working:
https://community.nxp.com/t5/i-MX-Processors/IMX8MP-ARC-lt-gt-eARC-transition/m-p/1849952.
I've ordered the NXP board and will try it out. I only have an ARC source at the moment, so I won't be able to test eARC.
For now, I'm not looking into putting the IC onto a PCB further.
My ultimately project would be a board with HDMI ARC / eARC in (using Sil9437) as well as several SPDIF and TOSLINK inputs, all going into a powerful FPGA SoC. Then you can do your streaming on the processor side, and DSP in the FPGA, and put this into a box, with a quality OEM 8ch DAC module.
For now though I'd be happy if the NXP works nicely with CamillaDSP, and a USB DAC. I think this will work, but the question is, how much effort will it be to get it work reliably and smoothly with sources going on / off, being plugged / unplugged, auto switch, TV remote volume control, etc..