Two cards were tested, both work but the driver needs to be modprobed first, just like all ISA cards.

modprobe snd-opl3sa2

hwinfo --verbose --sound

23: ISA(PnP) 01.0: 0401 Multimedia audio controller             
  [Created at isapnp.142]
  Unique ID: R_Yp.JbMwFrlQQUC
  SysFS ID: /devices/pnp1/01:01/01:01.00
  SysFS BusID: 01:01.00
  Hardware Class: sound
  Model: "Yamaha OPL3-SAX Sound Board"
  Vendor: YMH "Yamaha"
  Device: eisa 0x0020 "OPL3-SAX Sound Board"
  SubVendor: YMH "Yamaha"
  SubDevice: eisa 0x0021 
  Driver Info #0:
    Driver Status: snd-opl3sa2 is active
    Driver Activation Cmd: "modprobe snd-opl3sa2"
  Config Status: cfg=new, avail=yes, need=no, active=unknown

dmesg

[  220.222017] snd-opl3sa2-pnpbios 01:01.00: [io  0x0220-0x022f]
[  220.222047] snd-opl3sa2-pnpbios 01:01.00: [io  0x0530-0x0537]
[  220.222070] snd-opl3sa2-pnpbios 01:01.00: [io  0x0388-0x038b]
[  220.222092] snd-opl3sa2-pnpbios 01:01.00: [io  0x0330-0x0331]
[  220.222122] snd-opl3sa2-pnpbios 01:01.00: [io  0x0240-0x024f]
[  220.222145] snd-opl3sa2-pnpbios 01:01.00: [io  0x0e80-0x0e87]
[  220.222166] snd-opl3sa2-pnpbios 01:01.00: [io  0x0388-0x038b]
[  220.222189] snd-opl3sa2-pnpbios 01:01.00: [io  0x0300-0x0301]
[  220.222210] snd-opl3sa2-pnpbios 01:01.00: [io  0x0100-0x0101]
[  220.222335] snd-opl3sa2-pnpbios 01:01.00: [irq 5]
[  220.222355] snd-opl3sa2-pnpbios 01:01.00: [dma 1]
[  220.222371] snd-opl3sa2-pnpbios 01:01.00: [dma 3]
[  220.228403] snd-opl3sa2-pnpbios 01:01.00: activated
[  220.228454] snd-opl3sa2-pnpbios: probe of 01:01.00 failed with error -2
[  220.234364] snd-opl3sa2-cpnp 01:01.00: disabled
[  220.234671] snd-opl3sa2-cpnp 01:01.00: [io  0x0220-0x022f]
[  220.234699] snd-opl3sa2-cpnp 01:01.00: [io  0x0530-0x0537]
[  220.234721] snd-opl3sa2-cpnp 01:01.00: [io  0x0388-0x038b]
[  220.234743] snd-opl3sa2-cpnp 01:01.00: [io  0x0330-0x0331]
[  220.234774] snd-opl3sa2-cpnp 01:01.00: [io  0x0240-0x024f]
[  220.234796] snd-opl3sa2-cpnp 01:01.00: [io  0x0e80-0x0e87]
[  220.234817] snd-opl3sa2-cpnp 01:01.00: [io  0x0388-0x038b]
[  220.234839] snd-opl3sa2-cpnp 01:01.00: [io  0x0300-0x0301]
[  220.234861] snd-opl3sa2-cpnp 01:01.00: [io  0x0100-0x0101]
[  220.234981] snd-opl3sa2-cpnp 01:01.00: [irq 5]
[  220.235002] snd-opl3sa2-cpnp 01:01.00: [dma 1]
[  220.235017] snd-opl3sa2-cpnp 01:01.00: [dma 3]
[  220.240649] snd-opl3sa2-cpnp 01:01.00: activated
[  220.250936] SA sound/isa/wss/wss_lib.c:447 mce_down - exit = 0xb
[  220.260922] SA sound/isa/wss/wss_lib.c:447 mce_down - exit = 0xb
[  220.270951] SA sound/isa/wss/wss_lib.c:447 mce_down - exit = 0xb
[  220.280949] SA sound/isa/wss/wss_lib.c:447 mce_down - exit = 0xb
[  220.290969] SA sound/isa/wss/wss_lib.c:447 mce_down - exit = 0xb

Sampling rate above 44100hz produces glitched sounds, but still works.

23: ISA(PnP) 01.0: 0401 Multimedia audio controller
  [Created at isapnp.142]
  Unique ID: R_Yp.JbMwFrlQQUC
  SysFS ID: /devices/pnp1/01:01/01:01.00
  SysFS BusID: 01:01.00
  Hardware Class: sound
  Model: "Yamaha OPL3-SA3 Sound Board"
  Vendor: YMH "Yamaha"
  Device: eisa 0x0020 "OPL3-SA3 Sound Board"
  SubVendor: YMH "Yamaha"
  SubDevice: eisa 0x0021 
  Driver Info #0:
    Driver Status: snd-opl3sa2 is active
    Driver Activation Cmd: "modprobe snd-opl3sa2"
  Config Status: cfg=new, avail=yes, need=no, active=unknown