> there is a driver for sam460ex audio-usb Morphos side? or is there
> just the original sam460ex sound chip driver without support for a
> sam460ex audio-usb in real hardware? […] a driver written for
> sam460ex is missing for the USB-audio with Morphos?

MorphOS 3.10 introduced USB audio support, regardless of hardware platform, so no reason why it shouldn't work on real Sam460. Note that MorphOS probably only supports USB Audio specification 1.0, not 2.0 or later.
MorphOS Library has a list of tested USB audio devices.