While looking around at USB C headset DACs I found a few interesting products with superb performance for small money.
https://www.audiosciencereview.com/forum/index.php?threads/review-and-measurements-of-e1da-9038s-bal-portable-dac-amp.8424/
Noise 122 db down , 85khz -0.2db, thd&N 0.0002% ES9038Q2M/AD8397 chipsets
https://e1dashz.wixsite.com/index/9038s makers site .
It has a pair of balanced and floating outputs on a 4 pole mini jack , it will deliver 0.5w into your phones .
That basically means a ground is not shared by both amps neg signal terminals like headphones with 3 pole stereo mini jack . It seems likely to me driving a balanced line input should work fine with it , it does also say not to ever use it single ended without a transformer !
Next up is the Meizu Dac , it utilises Cirrus Logic CS43131 ,the pro version adds dedicated TI OPA16op amps ,
https://www.audiosciencereview.com/forum/index.php?threads/meizu-hifi-pro-usb-c-phone-dongle-dac-review.10423/
The spec doesnt change much between the pro and the standard version ,in fact the standard wins in some respects like noise and crosstalk.
Another unit with slightly less good spec is BGVP-T01 ,it sounds like a virus I know
It has a Quallcom WHS9410 which has an ASIO driver for it ,
So the price,
The E1DA $80
Meisu Pro $50
Meisu $25
BGVP-T01 $30
Compatibility with legacy os and hardware does seem to vary , but some do work fine over Usb2 adapter.
Some of the higher end chipsets incorporate dsp processing for things like multi mic noise cancelling or microphone beamforming arrays. The Quallcom WHS9420 has three inputs with programable gain and dsp processing , noise levels are a little high at around -100db on the inputs .
Each manufacturer must have ,for in house use at least a way to flash or program the dsp . Maybe the stupidly expensive development kit for a particular chipset comes with the programing tool , or maybe a copy exists in the 'wild '.
The other great thing about these 'soc' dac/adc/dsp/usb chips is size , you could easily solder one of the smaller boards into a jack/xlr/rca plug shell ,or virtually any other electronic project you wanted to hook to a computer . The 29.99 Meizu looks like a great bargain for someone who already has their own output stage chipsets or config the like to use , the E1DA's 80$ pricetag for a fully balanced outputs with that spec is unbelievable , Maybe seeing as Quallcom offer an Asio driver for their chips the software is more acessable too , maybe some of the more software orientated will let us know more about programming these.