> Actual Lightning headphones and headphone adapters have a tiny little digital-to-analog converter (DAC) inside the Lightning plug. It’s like a little computer. Doing it with Bluetooth and using the Lightning plug only for power is surely easier.

So how does he think the adapter ultimately converts digital audio received over Bluetooth to analog audio output over a 3.5mm headphone plug?

In other words, what makes a DAC "a little computer", but a Bluetooth SoC plus the same type of DAC "surely easier"?