Current audio language models are predominantly text-first, either extending pre-trained text LLM backbones or relying on semantic-only audio tokens, limiting general audio modeling. This paper presents a systematic empirical study of native audio foundation models that apply next-token prediction to audio at scale, jointly modeling semantic content, acoustic details, and text to support both general audio generation and cross-modal capabilities. We provide comprehensive empirical insights for building such models: (1) We systematically investigate design choices -- data sources, text mixture ratios, and token composition -- establishing a validated training recipe. (2) We conduct the first scaling law study for discrete audio models via IsoFLOP analysis on 64 models spanning $3{\times}10^{18}$ to $3{\times}10^{20}$ FLOPs, finding that optimal data grows 1.6$\times$ faster than optimal model size. (3) We apply these lessons to train SODA (Scaling Open Discrete Audio), a suite of models from 135M to 4B parameters on 500B tokens, comparing against our scaling predictions and existing models. SODA serves as a flexible backbone for diverse audio/text tasks -- we demonstrate this by fine-tuning for voice-preserving speech-to-speech translation, using the same unified architecture.