Good job Cassio! Thank you very much.
1.
I don't know how to revert from AppleHDA rollback (maybe I should have backed up the original first me noob or how?)...
2.
Combo Update 10.7 -> 10.7.3
This replaced the AppleHDA rollback to original I suppose.
Reboot.
Sleep and wake up works

))))
No sound.

3.
Reapplied Realtek ALC8xx.
Reboot.
No sound.
(sleep+wake still works)
4.
Build new dsdt.aml
I applied
GA EP35-DS3P.txt
ALC889A.txt
ALC 889a.txt
5.
Reboot with new dsdt.aml
Still no sound
Applying AppleHDA Rollback (MultiBeast)
(still forget to back the original up - hmm)
6.
Reboot.
Sound is up

))))
Sleep.
(crossing fingers)
(waking...)
Wake.
no kernel panic

)))))))) It works !
I'd like to ask which patch should I add for my Gigabyte EP35-DS3P rev 2.1 F6 and HDEF ALC889a onboard audio for audio?
- ALC 889a.txt (under HDEF Gigabyte)
- ALC889A.txt (under Misc)
I tried if I add either of them or both of them - so in all cases - the onboard soundcard works under Lion 10.7-10.7.3 but I still have to add ALC8xxHDA and AppleHDA Rollback with MultiBeast.
Is ALC 889a.txt (HDEF Gigabyte section) is enough for my dsdt.aml?
(original DSDT is 2-3 posts up attached as send.zip to my post)