I am a newbie and don't know anything about programming. But I tried to install new Retropie 4.8 on a Armbian Bullseye and I think I could compile almost everything.
I made a Image from the tinker board retropie for anyone who wants to test it or wants to make it better.
I uploaded the image file to my nextcloud. If anyone interested, here is the link:

https://waltikon.mooo.com/index.php/s/3Le33bX2YCZFKFC

I compiled everything, which was to be compiled there. It seems like everything works fine but I can't give any kind of support. If you want to test this image, be my guest. :-)