The Cube has no regular 3.5mm audio out jack. In order to get audio out of it to an amplifier or TV, you would need to buy an USB sound card. There's a lot of cheapo ones that do actually work on PPC Macs, on sites like eBay. I have an THX USB adapter that came with a Creative headset I owned many years ago, which for example works fine on PPC Macs.
Talking about audio, if you can't use it as an HTPC, maybe use it as an music player? A 2011 version of Spotify still works, and of course, PPC Macs can still play any audio file fine, with a suitable audio player even 192KHz/24-bit FLAC files still work fine. Add a nice suitable USB soundcard, and you're set to go.