Looking for an STM32 dev board with audio codec

You will need HS for any modern audio rate (192k, 24bit as 32bit stereo for example).
Internal PHY makes it easier to implement but external support is achievable but the PCB design needs to support the higher frequencies. Probably also needs a 4 layer board as a minimum.
 
That's an interesting platform / environment !.

On electro-smith GitHub, picture of the board shows that the MCU is a STM32H750IBKx, x is 5 or 6. after checking only 6 exists.

View attachment 1123429

This MCU has 2× USB OTG interfaces (1FS, 1HS/FS), but no High Speed PHY , you'll need to add an external PHY such as STULPI01B or USB3300 to reach USB2 High Speed compliance.
Do we need it for UAC2 ? .. I think this board only supports 24bit 96k speed ..