https://www.anandtech.com/show/10719/usbif-publishes-audio-o...
If this is so non-trivial, Chinese OEMs like Huawei have in fact succeeded in analog output. This is despite the fact that their receptacles are on a 50mm long flex PCB, you don't need another 2 signal layers or an extra daughterboard.
The laws of physics are the same everywhere across the world. Just because Apple is incompetent, it does not imply everyone else is.
Here's the rationale than USB-IF gave in the ECN:
>> Few hosts support analog audio accessory. Those that might could be confused when connected to a device supporting corrosion mitigation, but no detrimental behavior should be seen. This should be a corner case of a corner case so likely zero to very low ppm of this condition. Note, any compliant host that supports analog audio accessory today is also required to support digital audio accessories, so there should be no impact to users."
I believe they are referring to Audio adapter accessory mode. What is so complex about two resistors on the CC1 and CC2 pins?