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So there the whole code is open, in front of you ... What is the question?
It's not about the plug itself. If USB (digital interface) is used, then the DAC is obviously located in the headphones. And it is unlikely that at the same time it will be of high quality in budget models. If the mini jack is 3.5 mm, then the DAC of your computer is responsible for the initial sound quality - the "cooler" the sound card, the better the sound.
UPD: It's worth reading this article: geektimes.ru/company/audiomania/blog/249694
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