AudioEncoder (bug 1749046) doesn’t really have any dependencies or blockers, as far as I can tell. If there are, then you (or whoever has access) should update Bugzilla and add the dependency there.
Honestly, I found bugzilla hard to read, so I am not sure but it looks like the WebCodecs API needs to be implemented first. And that one has a bunch of other stuff, I think.
AudioEncoder (bug 1749046) doesn’t really have any dependencies or blockers, as far as I can tell. If there are, then you (or whoever has access) should update Bugzilla and add the dependency there.