But in actual reality, a good quality USB dongle (like apple's for example) there is little to no hearable or measurable difference. Hell, over on reddit, someone just did a casual blind test again with a few audiophile friends and they all failed.
Every blind test done in the past decade has proven this over and over and over again.
Audio is extremely easy with modern ICs. You can get DAC ICs for 2-3โฌ that sounds the same as DACs products for 200โฌ. We are reaching terahertz DACs now. Gigahertz DACs are established. <100kHz can be perfectly recreated now cheaply and in a tiny footprint.
Volume, sure, they won't necessarily drive 600Ohm headphones loud enough, but that is an AMP problem, not a DAC problem.
(Though this is even more reason that an on-board phone DAC is ridiculously easy and there is no need for removing the headphone jack)