This has already been done in both the regular release and improved in the mods release.
There were no flip-fops, the signals were taken directly from the program flag drivers, passed thru 4 R-C filters, and pf 1&2 combined via 2 resistors for one channel, 3&4 for the other.
The regular relaase just sent the square wave to SDL which handles driving the USB audio adapter.
The mod release added 4 digital filters to reproduce the original R-C filters, and each is tunable.
I confirmed this by getting the schematic, actually a simple sketch, from the CHM from Peter Samson directly. He did the original PDP-1 implementation.
Bill