A good PCB layout for the TDA7261 involves keeping the audio signal paths as short as possible, using a ground plane, and placing decoupling capacitors close to the IC. Additionally, it's recommended to keep the power supply lines away from the audio signal lines and to use a common mode filter to reduce EMI.
The input capacitor values for the TDA7261 depend on the input impedance of the source and the desired high-pass filter cutoff frequency. A good starting point is to use a 1-10uF capacitor in series with a 1-10kΩ resistor to form a high-pass filter with a cutoff frequency around 10-100Hz.
The maximum power dissipation of the TDA7261 is dependent on the ambient temperature and the thermal resistance of the package. The datasheet provides a formula to calculate the maximum power dissipation based on the ambient temperature and the thermal resistance. Typically, the maximum power dissipation is around 2-3W for the DIP package and 1-2W for the SO package.
The TDA7261 has built-in overvoltage protection, but it's still recommended to add external protection circuitry such as a voltage regulator or a transient voltage suppressor to protect the IC from overvoltage conditions. For undervoltage protection, a voltage supervisor or a reset IC can be used to reset the system or put it into a low-power state when the voltage drops below a certain threshold.
The recommended mute timing for the TDA7261 is around 10-20ms to prevent audible clicks. This can be achieved using an external timer or a microcontroller to control the mute pin.