Here is an interesting update. LG has launched their latest flagship phone. The phone has a modular design. One of the modules is a DAC.

From What Hi-FI -
Quote
The Hi-Fi Plus module is a 32-bit DAC and headphone amp developed in partnership with B&O. It features an ES9028C2M + Sabre9602 chipset for supporting music up to 32-bit/384kHz, bypassing the G5’s built-in 24-bit DAC when used with the handset.

Primary: MD600, MS200 (SpeakerLink to AES), Trinnov ST-2, Ayre V6-xe, Salk SS8 3x LRC.
Secondary: MC600 (whole house).
Zone one: 568.2, G57, MS200, Spatial Hologram M2SE.
Zone 2-6 (Awaiting assignment).