I see that all the features are indeed working except for the jQuery CDN.
I installed a fresh Sage website with Local By Flywheel and only activated the Soil plugin.
But still same error on Google Audits. I fixed it with a workaround:
if (!is_admin()) add_action("wp_enqueue_scripts", "my_jquery_enqueue", 11);
function my_jquery_enqueue() {
wp_deregister_script('jquery');
wp_register_script('jquery', "https://cdnjs.cloudflare.com/ajax/libs/jquery/3.4.1/jquery.min.js", false, null);
wp_enqueue_script('jquery'); }