It turns out that another module is needed to make it work. Adding these to 
debian/config/armhf/config did the trick for me:

CONFIG_SND_SUN4I_SPDIF=m
CONFIG_SND_SOC_SPDIF=m


Since adding modules is unlikely to break anything: Is there a chance that 
this can still be enabled for stretch?

Cheers,
Stefan

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