a52: A/52 channels:6 samplerate:48000 bitrate:640000
main debug: looking for audio output module: 3 candidates
aout_directx debug: OpenAudio
aout_directx debug: found device: Primary Sound Driver
aout_directx debug: found device: Digital Output Device (SPDIF) (High Definition Audio Device)
aout_directx debug: found device: Speakers (High Definition Audio Device)
aout_directx debug: device supports 5.1 channels
aout_directx debug: device supports 4 channels
aout_directx debug: device supports 2 channels
aout_directx debug: device supports 1 channel
aout_directx debug: device supports A/52 over S/PDIF
aout_directx debug: creating DirectSoundThread
main debug: thread 4380 (DirectSound Notification Thread) created at priority 15 (directx.c:372)
main debug: using audio output module "aout_directx"
main debug: output 'spdi' 48000 Hz 3F2R/LFE frame=1536 samples/6144 bytes
main debug: mixer 'a52 ' 48000 Hz 3F2R/LFE frame=1536 samples/6144 bytes
main debug: filter(s) 'a52 '->'spdi' 48000 Hz->48000 Hz 3F2R/LFE->3F2R/LFE
aout_directx debug: DirectSoundThread ready
main debug: looking for audio filter module: 24 candidates
main debug: using audio filter module "a52tospdif"
main debug: found a filter for the whole conversion
main debug: looking for audio mixer module: 3 candidates
main debug: using audio mixer module "spdif_mixer"
main debug: input 'a52 ' 48000 Hz 3F2R/LFE frame=1536 samples/2560 bytes
main debug: audio output is too slow (-106000), trashing 32000us
main debug: audio output is too slow (-202000), trashing 32000us
main debug: audio output is too slow (-298000), trashing 32000us
main debug: audio output is too slow (433000), trashing 32000us
main debug: audio output is too slow (401000), trashing 32000us
main debug: audio output is too slow (369000), trashing 32000us
main debug: audio output is too slow (337000), trashing 32000us
main debug: audio output is too slow (305000), trashing 32000us

The "clean one":  8)
Settings-->Preferences-->Audio-->Output modules
Check the "Advanced options"-checkbox
Switch from "DirectX output" to "Win32 waveOut extension output" in the drop-down-box.
Save the settings and restart VLC.
Voilà!
 
The "dirty one": :?
Install VLC version 8.2 in a temporary folder.
Copy "libaout_directx_plugin.dll" in the "plugin"-folder.
Switch to the corresponding folder of VCL version 8.6a.
Make a backup of this "libaout_directx_plugin.dll".
Paste.
Save the settings and restart VLC.
Voilà!