Just wanted to chime in to report I have the exact same problem (using Ubuntu 
16.04), with the same GPU, GTX 1060 (in an MSI Apache Pro).
No matter what I do, I cannot get the HDMI sound device to show up...

One thing that changed things for me is if I restart the PC with the
HDMI cable plugged in, I do get the HDMI device - but unfortunately it
completely messes up the screens (it somehow thinks the external TV is
my main monitor, laptop screen becomes unclickable... it really is a
mess).

Could this be connected to the graphics card drivers? I'm using the
latest from the Ubuntu packages, 375.

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https://bugs.launchpad.net/bugs/1377653

Title:
  HDMI sound output not detected / NVIDIA optimus laptop

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