Can confirm this is still a problem, after update to latest kernel today. I'm trying to use a nexus7 with a cracked screen as a DLNA renderer. I have a 3.5mm stereo jack connected to audio in on an amp.
For me, running pm-suspend after a boot works, as long as I also press volume_up or volume_down. If I fail to do these two steps, no sound is heard. If I do both, I get sound reliably, so 100% reproducible for problem and fix.
Please let me know if there is any relevant debug info to provide.