I think, I might have solved the issue
A) transformer making a high frequency sound affecting the output audio:
output inductors where meant to be 20 uH but I used one of 30 uH (calculated with coil 32 as i don't have a meter to measure inductance)
B) transformer making a ticking sound while operation and may gets reduced under loads (you can hear this in the speaker outputs):
replaced the 4n25 optocoupler with PC817
C) PowerAmp output gets clipped under high volumes:
snubber circuit should be used before the SMPS tranformer input after the mosfets and after the output inductors (20uH). I forgot to use them

(this problem not only happens with base, but also with the mid frequencies)
Also make sure the transformer frequency is not too high.(the tranformer core will be the one that gets warm instead of the windings reducing its effiency)
BUT, why did replacing the 4n25 optocoupler with PC817 soved the issue

?