DACs

Digital to analog conversion;

For lossless streaming (up to 24 bits / 48 kHz), this adapter outperforms the OEM Apple dongle DAC;

UGREEN Headphones Adapter for Apple MFi Certified iPhone Lightning to 3.5mm Jack Converter Compatible with iPhone 13/13 mini/13 Pro/13 Pro Max/12/12 Pro Max/11 Pro Max/X/XR/XS/7/7P/8/8P, iPad 9, Red
US$ 15

For Hi-Res lossless streaming (up to 24 bits / 96 kHz), this adapter is great and has a power in port as well.

Mangotek Replacement for iPhone Charger and Headphones Adapter iPhone Splitter, MFi iPhone Charger and Aux Adapter Earphone Audio Dual Lightning Charging Dongle for iPhone 13 12 11 Pro Max 7 8 SE X XS – Cirrus Logic CS43131 chip
US$ 37

For Hi-Res lossless streaming (up to 32 bits), I recommend the following DACs; they all require some adapters and/or converters;

UGREEN USB C to 3.5mm Headphone Adapter Hi-Res 32bit 384KHz Braided Type C Male Aux Female Dongle HiFi DAC Audio Jack Cable Converter Compatible with Galaxy S22 Ultra Pixel 6 Pro iPad Pro Air 4 mini 6 – Cirrus Logic CS43131 chip
US$ 38-40

NuPrime Hi-mDAC – Cirrus Logic CS43131 chip
EUR 149 

AudioQuest DragonFly Red – Sabre ESS ES9016 chip
US$ 185-200

HIDIZS S9 – AKM AK4493EQ chip
US$ 250