made some progress

modules/nixos/hardware/audio/default.nix

@@ -0,0 +1,30 @@
+{ pkgs, lib, namespace, config, ... }:
+let
+  inherit (lib) mkIf mkEnableOption;
+
+  cfg = config.${namespace}.hardware.has.audio;
+in
+{
+  config.${namespace}.hardware.has.audio = mkEnableOption "Enable bluetooth";
+
+  config = mkIf cfg {
+    environment.systemPackages = with pkgs; [
+      sof-firmware
+    ];
+
+    # https://wiki.nixos.org/wiki/PipeWire
+    security.rtkit.enable = true;
+
+    services.pulseaudio.enable = false;
+    services.pipewire = {
+      enable = true;
+      wireplumber.enable = true;
+      pulse.enable = true;
+
+      alsa = {
+        enable = true;
+        support32Bit = true;
+      };
+    };
+  };
+}