I had the problem that (only in Kodi Maven's, not in the normal Kodi version) when watching MKV the audio would regularly (every couple minute for like 1 second) cut out completely and i couldn't really find a solution but a lot of people with the same problem. But now i think i found the solution.
If you have the same problem do this:
1) Go to Settings then go to the bottom left and set it to Expert
2) Settings -> Audio -> Allow Passthrough enabled -> Passthrough output device you set to (RAW) Android IEC packer
That fixed it for me. I didnt have the time to watch a whole movie to test it but i watched like 1 hour and had zero cut outs when i would usually have one like every 5-10 minutes.
I hope its okay i wrote this in english just so everyone can read it and i hope people can get rid of this really annoying problem.
The build i used is "net.kodinerds.maven.kodi.arm64-v8a-202212250128-ac5a2c14-Matrix"
And im using the Nvidia Shield Pro 2019
Maybe someone can pin this topic, i think its a lot of people dealing with this