Audio over DVI is a non-standard feature. It does NOT exist on DVI standard. So it all comes down to specific device supporting it. If such input device supports it, it shall be limited to 2.0 PCM.
HDMI to DVI can be done, but only on DVI single link. Meaning resolution must be less than 1920 x 1080. No HDMI additional features can be carried over, such as Deep Color.
Important: DVI only supports RGB. Make sure you configure HDMI output to full range RGB. HDMI by default is using YCbCr in 4:2:2, which is NOT supported by DVI.