The Sharkoon Gaming DAC Pro S is a new product to which any headset with a 3.5mm jack can connect. It also has a USB type A interface to link the same to a PC. This may confers an improvement on the audio coming through the DAC.
https://www.notebookcheck.net/Sharkoon-claims-its-Gaming-DAC-Pro-S-can-deliver-sound-card-level-audio-via-any-USB-port.426532.0.html