I get an impression there's a decent market who regrets the shift to smartphones, so how would I assemble a dumbphone? Out of existing components?
For starters: I'd fork https://mikrophone.net/ !
Though I'd replace the touchscreen subsystem & i.MX 8M Plus "app" ARM core. I presume these were included for the sake of apps you're (yuck!) obligated to use.
Maybe I'd have model that removes or replaces the untrusted ESP32 with its WiFi & BlueTooth, but there's still a strong need for it.
1/4?