As GuildedDoughnut discovered in another thread, what libraries that you have installed when building SDL matters so if you built SDL3 from source you might have to rebuild it again after you have installed the missing libraries. Make sure you have installed the development versions of these libraries.
Pay attention to the output after running the first cmake command (cmake -S . -B build). It shows a long list of libraries. If it detected the library it should show “ON” on the same row. On Linux I know that at least ALSA, PulseAudio and PipeWire are related to audio. I’m not sure if you need all of them.