More and more manufacturers of mobile phones drop the 3.5 headphone jack.
Indeed, without this jack it is easier to make the mobile waterproof.
Another trend is replacing the micro USB connector with a USB-C connector.
Today you can get dongles with USB-C in and 3.5 analog out.
This means there is a DAC build-in.
However, there is also a USB-C Audio Adapter Accessory Mode.
In this mode the device sends analog audio over the USB.
All you need is a passive adapter.
Obvious, USB-C is the most analog sounding digital bus!
To the best of my knowledge, there is nothing you can do as a user to invoke Audio Adapter Accessory Mode or avoid it. But is might explain why a passive USB-C - headphone adapter works or fails to work because you need an active one.
A bit more about USB and this Audio Adapter Accessory Mode can be found here.
ESS Sabre DAC (9281CPRO with MQA support)
SNR: 120db
THD+N @ 0.0006%
< 2 ohm output impedance
PCM sampling frequency up to 384kHz
DSD sampling frequency up to 5.6MHz
PCM 384kHz/32bit,
DXD, MQA Rendering
DAC: 32 bit Cirrus Logic CS 43198
USB: XMos 2XX
Input: USB-C - DATA/Power Supply
USB-C - External Power Supply
Output: RCA
Dimensions: L * H * W (mm) 114 x 80 x59
Is this a passive or a active adaptor?
CableDo did a teardown.
Indeed, there is a DAC inside.
Looks like a passive but thanks to CableDo we know there is a DAC inside.
Supports 16 or 24Bit, 44.1kHz, 48kHz, 88.2kHz, 96kHz, 176.4kHz, 192kHz full sample rate audio format playback.
Headphone output power up to 2x60mw/32 ohms, can drive up to 120 ohms headphones, output up to 300mA transient current.
Intelligent suitable for output impedance, support line output whose impedance above 600ohms; output level IV RMS
ESS Sabre DAC technology
SNR @ 120dB
THD+N @ 0.0006%
< 2 ohm output impedance
PCM sampling frequency up to 384kHz
DSD sampling frequency up to 5.6MHz