Nah Android folks still have refurbished LG phone or ROG phone to buy to be honest. Top tier DAC chip is embedded into the phone directly. If you are not using top tier TypeC DAC cost 200USD or something, your sound quality lose in every aspect.

ROG phone current has the best audio hardware but guess who's second? It's LG. LG from 2019 still holds the throne if Asus didn't realize they should put a DAC inside ROG phone 5.