With the TMA-2 MFG4, AiAiAi has released the first set of USB-C headphones that work well.

That’s the headline here, and it’s been a long time coming. The market for USB-C audio accessories has been appallingly bad up to this point, but we’re finally starting to see the category start to turn the corner. I said startto turn the corner, not mature all the way. USB-C headphones still have a long way to go.

But the AiAiAi TMA-2 MFG4 is important in that it’s the first set of on-ear USB-C headphones that are the real deal: they have a DAC in the cable, and they work with just about any USB-C source you may have.
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https://www.soundguys.com/aiaiai-tma-2-mfg4-review-usb-c-headphones-18464/