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