It's not class A device - only poor 70mW@32Om by datasheet (for good bass need minimum 150mW for headphones with 32-64Om in music and 300 for cinema 5.1+ sound). Without data about SNR/THD-N/crosstalk levels...
And in the best case (assuming that all the above parameters by some miracle in this Chinese product are higher than the minimum requirements for Class A headphones), it is only suitable for boosting in-ear vacuum (extremely dangerous for hearing) headphones.
Moreover, high-quality headphones so that you can feel the difference between 44.1KHz / 16bit and at least 96KHz / 24bit - cost 5-6 times more than this amplifier, i.e. this ad-supported 384kHz amp with DSD support is a sham.
Don't waste your money on this garbage. You will not get normal amplification even on consumer-grade 32 ohm headphones and there is no guarantee that the quality of the path meets the minimum requirements of class A.
Devices really capable of doing this from a USB port cost at least 4-5 times more and they are all externally powered, because the usual USB power supply (up to about 2.5W) is clearly not enough to power high-quality operational amplifiers and power piping of the DAC.