After days struggling to get audio working I found out that the boot option "npci=0x3000" caused breaking my audio.
Fortunately I was able to boot without that option. (while in Lion I couldn't)
The only strange thing is that my audio is just working after 10 seconds the system is booted.
So, I already see my desktop but no I/O or audio....10 secs later there is
Just want to share this information for people who are also struggling with their audio. Maybe this helps for you too.