TMRpcm and bluetooth (Hardware Serial) don't work together.
Their is no technical reason why that should be true, they do not use the same hardware resource.
My Micro SD Card Product has a voltage regulator. (5V to 3.3V)
I didn’t say that I said the DATA lines should have a voltage level shifter.
With Simple SD Audio, bluetooth works perfect but i don't get any sound.
That is a very odd definition of working perfectly. I would say no sounds means they are not working together.
Unless you start engaging and answering questions there is little I can do.