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Regarding the system clock frequency, this is 256*fs, this information is shown in Figure 1 on page 12 of the PCM270xC datasheet.
Usually it is recommended to use low value resistors in series for each I2S bus lines, around 22-Ohm. These resistor values must not be too high as it could generate a low pass filter with the system capacitance and this could lead to signal quality loss.
