AppleALC has to do with the sound kext. I don't know if that helps. Maybe the kext is not the correct one and so the driver is conflicting. Fyi, I use an 2011 imac updated to Big Sur with a K2100m GPU using OCLP 0.4.4. My apple ALC kext is version 1.6.3.
Whilst version 1.6.3 is not the latest one (I think 1.7.1 is the latest one), OCLP does not update it to the latest version, probably due to compatibility reasons. You can try downloading AppleALC version 1.6.3, replace the one you have in your EFI/OC/Kext folder and see if that helps. Maybe now you have an older AppleALC kext from your Catalina era and a more update one is needed for big sur.
OR there is another kext that needs to be removed. Check to see that you don't have any other conflicting kext with AppleALC like AppleHDAdisabler kext etc. I attach a pic of my kext folder for your reference. (In case you delete a kext, you need to also update the config.plist accordingly).
Release 1.6.3 · acidanthera/AppleALC
v1.6.3 Update ALC289 layout-id 87 by GitNaufal Update ALC235 layout-id 18 for AsRock 310 BB by viorel78github.com
thanks for the answer but i need some more help
how should i check the alc version ? in case is the wrong one how to replace
my ststem install ubs key does not even boot up ...
thanks for your patience