Just wanted to chime in to report I have the exact same problem (using Ubuntu 
16.04), with the same GPU, GTX 1060 (in an MSI Apache Pro).
No matter what I do, I cannot get the HDMI sound device to show up...

One thing that changed things for me is if I restart the PC with the
HDMI cable plugged in, I do get the HDMI device - but unfortunately it
completely messes up the screens (it somehow thinks the external TV is
my main monitor, laptop screen becomes unclickable... it really is a
mess).

Could this be connected to the graphics card drivers? I'm using the
latest from the Ubuntu packages, 375.

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You received this bug notification because you are a member of Desktop
Packages, which is subscribed to alsa-driver in Ubuntu.
https://bugs.launchpad.net/bugs/1377653

Title:
  HDMI sound output not detected / NVIDIA optimus laptop

Status in alsa-driver package in Ubuntu:
  Confirmed
Status in pulseaudio package in Ubuntu:
  Confirmed

Bug description:
  Hi,

  not sure if this is an alsa or nvidia/nouveau bug.
  HDMI audio output doesn't appear in sound settings output panel.
  Audio works well on internal speakers, but it seems there is no way to make 
it output to hdmi...

  The laptop has optimus NVIDIA+Intel.
  The behaviour is the same with nouveau or nvidia proprietary driver.

  Please let me know if further testing is required

  ProblemType: Bug
  DistroRelease: Ubuntu 14.04
  Package: alsa-base 1.0.25+dfsg-0ubuntu4
  ProcVersionSignature: Ubuntu 3.13.0-36.63-generic 3.13.11.6
  Uname: Linux 3.13.0-36-generic x86_64
  NonfreeKernelModules: nvidia
  ApportVersion: 2.14.1-0ubuntu3.5
  Architecture: amd64
  AudioDevicesInUse:
   USER        PID ACCESS COMMAND
   /dev/snd/controlC0:  sam        2295 F.... pulseaudio
  CurrentDesktop: Unity
  CurrentDmesg: Error: command ['sh', '-c', 'dmesg | comm -13 --nocheck-order 
/var/log/dmesg -'] failed with exit code 1: comm: /var/log/dmesg: Permission 
denied
  Date: Sun Oct  5 17:05:35 2014
  InstallationDate: Installed on 2014-04-21 (166 days ago)
  InstallationMedia: Ubuntu 14.04 LTS "Trusty Tahr" - Release amd64 (20140417)
  PackageArchitecture: all
  SourcePackage: alsa-driver
  Symptom: audio
  Title: PCI/internal sound card not detected
  UpgradeStatus: No upgrade log present (probably fresh install)
  dmi.bios.date: 11/02/2012
  dmi.bios.vendor: American Megatrends Inc.
  dmi.bios.version: N56VZ.215
  dmi.board.asset.tag: ATN12345678901234567
  dmi.board.name: N56VZ
  dmi.board.vendor: ASUSTeK COMPUTER INC.
  dmi.board.version: 1.0
  dmi.chassis.asset.tag: No Asset Tag
  dmi.chassis.type: 10
  dmi.chassis.vendor: ASUSTeK COMPUTER INC.
  dmi.chassis.version: 1.0
  dmi.modalias: 
dmi:bvnAmericanMegatrendsInc.:bvrN56VZ.215:bd11/02/2012:svnASUSTeKCOMPUTERINC.:pnN56VZ:pvr1.0:rvnASUSTeKCOMPUTERINC.:rnN56VZ:rvr1.0:cvnASUSTeKCOMPUTERINC.:ct10:cvr1.0:
  dmi.product.name: N56VZ
  dmi.product.version: 1.0
  dmi.sys.vendor: ASUSTeK COMPUTER INC.

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