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I like a good old headphone jack, but then the USB DACs these days are also super small and portable that I just keep connected to my wired sets. I have couple nice IEMs, and because my phone doesn't have jack, I've to carry around USB DAC anyway.

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My (Razer Blackshark) gaming headset does that - the actual headset has a 3.5mm jack on it but the "guts" is a USB DAC with some THX stuff supposedly built in (questionable utility but most of the games I play don't support it anyway) - I figure they reuse the same headset components down the market and just don't ship the DAC, it works flawlessly under Windows/Linux so no real issues with it and I can use it with any other set of wired headphones (of similar impedance) which is nice since headsets wear out eventually but the DAC is solid state so should last much longer.

Doesn't it use the CPU more because of the inefficiency of USB?

I mainly use Apple one on MacBook, and haven't noticed any CPU or issues with that. I've another one which has more power, can't say I use it that much so no idea about CPU, but I think because of higher power draw may affect battery slightly (prob bigger issue on phones).

Theoretically maybe (assuming it's not doing hardware offloading but I don't think that is all that common) but feeding a DAC with audio over USB isn't even a rounding error on one core and I have 16 of them (16C/32T) - iirc the actual DAC just takes PCM over USB 2.0 (Linux did tell me when I was curious), that's nothing to a modern desktop computer never mind a powerful gaming/development one.

Nothing for the desktop in the last couple of decades is going to struggle with that.

The dolby/thx stuff for headphone s is done at the software level. It's just preset filters provided by synapse. There is no hardware dolby unless you get into the PCI audio card stuff, or audiophile dedicated sound board setups. Different USB DAC might impact noise levels. If you don't have noticeable audio artifacts then there's not really any reason to use another one.

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