This may be a sensitive topic, but just for the sake of informing and being informed I thought it would be good to post this article that explains the differences. Below are some highlights, but of course, read the whole article for full context.
The main advantage of switching to USB audio is that it moves the DAC and amp components from inside the source (smartphone) to the inside of the headphones or dongle.
USB Type-C audio connections don’t actually have to be digital: you can actually get analog audio out too. The USB standard also supports “Audio Accessory Mode”, whereby the D+/D- pins switch roles to support analog audio signals—again, this isn’t new to USB Type-C.
Just to anticipate other discussions, please also check:
