I created a UDEV rule for the usb-audio device now qemu (morphos) is able to access the device and the device is recognized as audio-usb-device and recognizes the device with the correct name.
Not everything is perfect but it is a small step forward.
If I try to rescan the device stops working.
Qemu probably needs to be recompiled for usb support (maybe)
here the log of morphos:

15: 20: 03 | 0-poseidon.library: Welcome to poseidon 4.4 (15.3.18) © 2002-2018 by Chris Hodges (20090807)!
15: 20: 03 | 0-poseidon.library: This is the PPC native MorphOS version.
15: 20: 03 | 0-poseidon.library: Event broadcaster started.
15: 20: 03 | 0-poseidon.library: Say hello to massstorage.class V4.9 (Supports storage devices via usbscsi.device (MOS)).
15: 20: 03 | 0-poseidon.library: Whoah! hub.class V4.4 surprised as Root / external hub base class (MOS).
15: 20: 03 | 0-poseidon.library: The door bell rang for hid.class V4.6 (Generic support for human interface devices (MOS)).
15: 20: 03 | 0-poseidon.library: New hardware pciusb.device / 0 added (PCI OHCI USB 1.1 Host Controller (NEC)).
15: 20: 03 | 0-poseidon.library: Root hub has been enumerated.
15: 20: 03 | 20-poseidon.library: Opening pciusb.device unit 1 failed device / unit failed to open (-1).
15: 20: 03 | 0-hub.class: Hub with 3 ports successfully configured.
15: 20: 03 | 0-hub.class: I'm in love with hub 'PCI Root Hub Unit 0'.
15: 20: 04 | 0-hub.class: Detected device 'QEMU USB Keyboard' at port 1. I like it.
15: 20: 04 | 0-hub.class: Detected device 'QEMU USB Mouse' at port 2. I like it.
15: 20: 04 | 0-hub.class: Detected device 'QEMU USB Hub' at port 3. I like it.
15: 20: 04 | 0-hub.class: Hub has added 3 device (s). That'll be fun!
15: 20: 04 | 0-hid.class: Using HID Descriptor from initial configuration run.
15: 20: 04 | 0-hid.class: HID the road, 'QEMU USB Keyboard'!
15: 20: 04 | 0-hid.class: Using HID Descriptor from initial configuration run.
15: 20: 04 | 0-hid.class: HID the road, 'QEMU USB Mouse'!
15: 20: 04 | 0-hub.class: Hub with 8 ports successfully configured.
15: 20: 04 | 0-hub.class: I'm in love with hub 'QEMU USB Hub'.
15: 20: 04 | 0-hub.class: Detected device 'USB Audio Device ??????????????' at port 1. I like it.
15: 20: 04 | 0-hub.class: Hub has added 1 device (s). That'll be fun!
15: 20: 04 | 10-poseidon.library: GET_INTERFACE (1) failed: response timeout (6)
15: 20: 04 | 10-poseidon.library: GET_INTERFACE (2) failed: response timeout (6)
15: 20: 04 | 0-hid.class: Using HID Descriptor from initial configuration run.
15: 20: 04 | 10-hid.class: GET_REPORT_DESCRIPTOR (60) failed: response timeout (6)!
15: 20: 04 | 20-hid.class: Error parsing report descriptors!
15: 20: 04 | 10-poseidon.library: GET_INTERFACE (1) failed: response timeout (6)
15: 20: 04 | 10-poseidon.library: GET_INTERFACE (2) failed: response timeout (6)
15: 20: 04 | 0-hid.class: Using HID Descriptor from initial configuration run.
15: 20: 04 | 10-hid.class: GET_REPORT_DESCRIPTOR (60) failed: response timeout (6)!
15: 20: 04 | 20-hid.class: Error parsing report descriptors!
15: 20: 08 | 5-poseidon.library: Device USB Audio Device ?????????????? probably dropped dead!
15: 20: 08 | 5-usbaudio.class: Recording mode with 1 ch @ 16b was assigned to 2 ch @ 16b output mode.
15: 20: 08 | 10-poseidon.library: GET_INTERFACE (1) failed: response timeout (6)
15: 20: 08 | 10-poseidon.library: GET_INTERFACE (2) failed: response timeout (6)
15: 20: 08 | 10-hid.class: GET_REPORT_DESCRIPTOR (60) failed: response timeout (6)!
15: 20: 08 | 20-hid.class: Error parsing report descriptors!

here a small video of the test:
https://www.youtube.com/watch?v=wTLi_UQfUro