I'm experiencing the exact same issue on a ThinkPad T15 Gen 1
(20S7S3VT00).

**System details:**
- BIOS: N2XET43W (v1.33), dated 2025-02-10
- Intel ME Firmware: 14.1.77.2497
- CPU: Intel Core i5-10310U (Comet Lake)
- Audio chip: Intel Comet Lake PCH-LP cAVS (PCI 00:1f.3)
- Codec: Realtek ALC257
- OS: Kubuntu 24.04
- Tested on Kernel 6.8.0-107-generic and 6.17.0-20-generic (HWE)
- firmware-sof-signed: 2023.12.1-1ubuntu1.10
- All firmware up to date according to fwupd (no updates available)

**Symptoms:**
Identical dmesg output:
```
sof-audio-pci-intel-cnl 0000:00:1f.3: cl_dsp_init: timeout with rom_status_reg 
(0x80000) read
sof-audio-pci-intel-cnl 0000:00:1f.3: Boot iteration failed: 3/3
sof-audio-pci-intel-cnl 0000:00:1f.3: 0x06000021: module: ROM, state: 
CSE_IPC_RESET_PHASE_1, waiting for: CSE_CSR, running
sof-audio-pci-intel-cnl 0000:00:1f.3: error: dsp init failed after 3 attempts 
with err: -110
```

**What I've tried:**
- Setting `dsp_driver=1` restores speakers/headphones via snd-hda-intel, but 
the internal DMIC microphone requires the SOF driver
- Tested Kernel 6.17 (HWE) — same failure
- Tested Fedora 40 Live USB — same failure
- BIOS and ME firmware are at latest version per fwupd
- SOF firmware reinstalled
- Full modprobe cleanup performed

**Timeline:**
Audio (including internal microphone) was working in January 2025. The BIOS was 
updated to v1.33 on 2025-02-10. The issue was noticed approximately one month 
later. I cannot confirm with certainty whether the BIOS update caused the 
regression, but the timing aligns.

**Workaround:**
Using `options snd-intel-dspcfg dsp_driver=1` in modprobe.d restores speaker 
and headphone output, but the internal digital microphones remain 
non-functional since they depend on the SOF DSP path.

-- 
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Bugs, which is subscribed to Ubuntu.
https://bugs.launchpad.net/bugs/2121736

Title:
  Audio not working on Lenovo ThinkPad T14 with Ubuntu 24.04 – SOF
  driver (sof-audio-pci-intel-cnl) fails to boot DSP firmware (err:
  -110), results in Dummy Output.

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