The Apple USB-C dongle is actually pretty well regarded as an inexpensive step up from onboard audio for “normal” headphones, and some folks will use it as a starter DAC to pair with an amp for less “normal” headphones …
That's interesting. It looks really tiny on their site, so I guess the analog signal must be generated in the computer? So it seem more like a "PC manufacturers typically put more effort into their USB implementation than their 3.5mm implementation" sort of thing, I guess?