Beware that the drivers for this are not include with Raspberry Pi OS (formerly known as Raspbian) so be prepared to install them yourself. The instructions are available from the Waveshare website in form of a PDF manual.
And basically you have to clone a github repository and then use the provided script which uses dkms to build a driver (downloads kernel headers).
And this process does not always work smoothly. I was not able to get it working on the latest buster image and decide to install an older stretch image which finally worked.
Other than that headache this seems like a great deal as speakers are included. I am using it as a home doorbell on an old raspberry pi zero to play customized audio over the speakers when someone rings the bell.
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This Item  WM8960 Hi-Fi Sound Card Audio HAT Stereo CODEC Encoding/Decoding I2S Interface 3D Hi-Fi Play/Record Play Music Supports Raspberry Pi Zero W WH 2B/3B/3B+/4B VisionFive 2 @XYGStudy |  |  |  | |
| Price | $26.99 | $55.99 | $21.59 | $19.90 |
| Delivery | Get it Apr 30 - May 8 | Get it as soon as Thursday, Apr 25 | Get it as soon as Thursday, Apr 25 | Get it as soon as Thursday, Apr 25 |
| Customer Ratings | ||||
| Sold By | XYGStudy | InnoMaker USA | NewaPi Electronics | Olivier Ros |
| hardware interface | 3 5 mm audio | usb2.0 | usb, usb2.0 | usb1.0 |
| audio output mode | Stereo | Surround | Stereo | Stereo |
| surround channels | 2 | 2 1 | — | 5 1 |
| hardware platform | Speakers | Headphones | Speakers | — |
48 KHz | 384 KHz | 48 KHz | 384 KHz | |
| signal-to-noise ratio | 98 decibels | 120 decibels | 98 decibels | 112 decibels |
| platform | linux | not machine specific | linux | not machine specific |
| model name | — | DAC Pro HAT | — | Audio+V2 |
