You try to make it sound as if using Android mobile device with Bluetooth is better than PC because of PCs limitations (no exclusive mode), but do you understand that the highest quality available through Bluetooth is lossy 24bit/*94kHz (yes, a lossy signal... and yes, *94kHz, not 96kHz).
* EDIT: 94kHz seems like an odd rate to me, but I've seen it written as both 94 and 96kHz. I'll assume it is actually 96kHz.
Also, the OnePlus 7t phone only has AptX HD which is not the highest quality Bluetooth, it is "near CD quality." LDAC is the "higher quality" Bluetooth codec.
The E100Mk2 has LDAC, you need it enabled by default. Actually I think Bluetooth is better because of convenience. I used to have my phone connected to my USB DAC which was routed through my portable Tube amp, into which I plugged my phones. This made using the phone practically impossible and the DAC kept dropping out in my pocket, etc. Thus I bought the E100MK2 as it does a lot of what I wanted. Simple intuitive, works well with the tube amp, (minus some annoying bleeps during silence where the tubes are microphonic as regards the Bluetooth signal, etc.) Practically however, it's a lot better sound wise than my USB DAC. With Bluetooth, I can now do the same with AmazonHD. As well as using my phone normally. At Home I plug my phone via OTG into the SMSL M100 DAC, which connects to the THX 789 and if I feel like it the SMSL SP100 tube. Having all my music with me at any point is also a key feature.
For the PC comment I was more referring to simple electrical noise coming from the motherboard. The average PC is full of electrical interference. This is especially true if you have a Modern Nvidia 20xx Series card as they dump a huge amount of electrical noise into the bus via the PCI slot. This is actually the main selling point of the new Creative Labs sound blaster, (remember them) with it's breakout box and electrical line filtering much like the Dragonfly Cobalt. Which I bought but sent back as I didn't like what it did to the sound.
Seriously, the Tin HiFi P1 Planar, (hard to drive at the best of times) has a new lease of life with the E100Mk2 I can drive it hard, max out the volume on the phone and analogue via the E100Mk2, then tube it. Thus I can use the tube as the final arbiter of volume. I finally get a wide sound stage, and a massive amount of detail retrieval. I though it was clipping this morning. Turns out it was the guitarist was just pulling the strings, not letting them reverb. it's only a 16bit FLAC file. Practically I cannot tell the difference between a 24bit track and a 16bit track anyway.
EDIT: In Developer Options on Android you can chose your system default Bluetooth audio codec, I selected LDAC, it didn't complain.