Questions: DIY HDMI ARC Receiver


The basic need is for the TV to enable its HDMI ARC audio on its HEAC+ pin with CEC so that volume can be controlled using TV remote.

As I understand, HDMI source supplies +5V to HDMI Sink. The Sink relays this back to the source and let's its presence known. This is through the Hot plug detect pin-19
The Source then seeking more info about Sink READs the Sink EDID EEPROM. The source is then in a position to pass content in a correctly caliberated manner.
I hope my understanding of the HDMI initialization is correct.

Now if we have a SMART TV with HDMI input ports and HDMI ARC port with the HDMI ARC port connected to an HDMI ARC Audio Receiver by an HDMI cable, then
would the SMART TV still be considered as a Sink and the HDMI ARC Receiver as a Source?

Will the HDMI ARC Audio Receiver need to have its own EDID? If yes, how would one generate it?
No video needs to pass to the HDMI ARC Audio receiver only un-compressed stereo audio is of interest.

Any help and clarification on this would be much appriciated.
Thank you!