Someone (ASR) claimed years ago, but I noticed only recently that the adapter is actually a fairly high quality DAC.
https://www.audiosciencereview.com/forum/index.php?threads/q...
https://www.audiosciencereview.com/forum/index.php?threads/q...
edit 3: the rest of this comment doesn't add anything to the discussion, it's just griping. you are welcome to ignore it.
A DAC in every dongle. A DAC in every pair of earbuds. We went from one DAC to piles of them. I don't know that I will ever stop being bothered by this 'improvement'.
edit: yes, I know we don't actually put DACs in earbuds. I think. Please tell me that's not happening.
edit 2: Oh no that's really what's being done. I didn't realize Audio Accessory Mode was going away.