You can fix any piece of electronics if you replace every component on the board
Take an Xacto knife and slice through a few traces on your logic board. Now replace "every component on the board." Does it now work? No. Why? Because "replacing every component on the board" does not guarantee 100% perfect "like-new" operation. In my own experience, I have found this to be true.
Why do I say this? Because I am a strong advocate of "replacing every electrolytic capacitor" on logic boards, especially the SE/30 board; but you must set out to do such work as a labor of love, keeping in mind there could be other problems that capacitor replacement will not solve. I have one logic board like that. All the caps were replaced and yet I get horizontal lines at boot, no chime, totally dead. But again, this should not faze those of you who need to fix problems with your logic boards. Replace the caps. But just keep in mind that there is a small chance it may not solve every problem on a really beat up board.
As to the question on whether replacing caps will solve audio, the answer is "yes, almost 99% of the time." And you need not replace every cap on the logic board either. Only the caps around the audio section of the board -- but I only state that for the chronic "lazy" among us. My father often told me, "when you do a job, do it right, and finish what you start." And so I give that same prudent wisdom to all of you. Despite the fact that the replacing of only a few audio caps will likely solve an audio problem, you should replace all the electrolytic caps on a given board, because there are likely other problems other than audio you are not yet seeing. And sometimes those problems only appear rarely and they seem not related to capacitors (like a crash now and then you cannot explain).
"But, JDW, I lack the knowledge, experience and tools to replace the caps!" I don't mean to offend many of you by saying this, but such remarks are a cop-out for not doing what you need to do! It's not as difficult as you think. But for those of you who have embarked on this soldering task and failed, then please know there are some on this site (yes, even in your own home country), who would likely do the work for you for a small fee (and of course, you would need to pay shipping both ways). But again, you can save more money by doing it yourself, and I can tell you from experience that it is not THAT hard. Plus, it can be a rewarding, educational experience, and may even be fun for you!
I may be an engineer, but I am by no means a "modder" or "hacker" or "lover of all things solder." I only set out to accomplish "the accomplishable." And because I know I am by no means the best solderer on the planet, I feel confident that "if I can do it, so can you."
Good luck.