DAC circuitry is a solved problem, any USB-C DAC will do. Apple makes one. Even their lightning adapter got good reviews.
They are $10 each. They can be attached to the end of your headphones and forgotten about.
They are $10 each. They can be attached to the end of your headphones and forgotten about.
Even worse: cheap usb c headphones all have shit DACs and will perform worse than cheap 3.5mm headphones.