Hi Folks, I have an update on my problem. I tested my Intel NUC 5 with batocera on another PC Display (1080p) and there HDMI sound works perfect. It seems, that my Toshiba TV (1080p as well) is the cause for the sound problems. However, it seems somewhat strange to me that the problem persists even if for analog sound output when the NUC is connected to my TV via HDMI. On the other hand the sound issues are the same for RetroArch running on Win10 although only for emulation (other Win10 applications do not come with sound issues).
Overall, it may well be that neither batocera or the Intel NUC 5 are responsible for the sound issues.