That simply shows what you want to load at startup.I was asking what you did to install everything for the board.
I don’t have such a board but added the line dtoverlay=iqaudio-dacplus to /boot/config.txt and the above list of modules to /etc/modules but see the same error as you – on the 4.14 kernel.
smc@osmc:~$ uname -a
Linux osmc 4.14.78-4-osmc #1 SMP PREEMPT Wed Dec 12 17:58:11 UTC 2018 armv7l GNU/Linux
osmc@osmc:~$ tail -2 /boot/config.txt
dtoverlay=iqaudio-dacplus
osmc@osmc:~$ systemctl status systemd-modules-load
● systemd-modules-load.service - Load Kernel Modules
Loaded: loaded (/lib/systemd/system/systemd-modules-load.service; static; vendor preset: enabled)
Active: failed (Result: exit-code) since Sun 2019-11-10 11:53:59 UTC; 5min ago
Docs: man:systemd-modules-load.service(8)
man:modules-load.d(5)
Process: 162 ExecStart=/lib/systemd/systemd-modules-load (code=exited, status=1/FAILURE)
Main PID: 162 (code=exited, status=1/FAILURE)
CPU: 37ms
Nov 10 11:53:59 osmc systemd-modules-load[162]: Failed to find module 'snd_soc_bcm2708'
Nov 10 11:53:59 osmc systemd-modules-load[162]: Failed to find module 'snd_soc_bcm2708_i2s'
Nov 10 11:53:59 osmc systemd-modules-load[162]: Module 'bcm2708_dmaengine' is builtin
Nov 10 11:53:59 osmc systemd-modules-load[162]: Inserted module 'snd_soc_pcm512x'
Nov 10 11:53:59 osmc systemd[1]: systemd-modules-load.service: Main process exited, code=exited, status=1/FAILURE
Nov 10 11:53:59 osmc systemd[1]: Failed to start Load Kernel Modules.
Nov 10 11:53:59 osmc systemd[1]: systemd-modules-load.service: Unit entered failed state.
Nov 10 11:53:59 osmc systemd[1]: systemd-modules-load.service: Failed with result 'exit-code'.
Warning: Journal has been rotated since unit was started. Log output is incomplete or unavailable.
So, please describe what you did to install and configure your board and also provide full logs: grab-logs -A