The best measurements I've seen of the iPhone dongle are here:
https://www.kenrockwell.com/apple/lightning-adapter-audio-quality.htm. Ken has a Rohde & Schwarz UPL audio analyzer, which is quite a bit better than my best gadget, the RME ADI-2 Pro. Both are good enough to measure iPhones, but you could virtually measure distortion on a Chord Hugo 2 with the low analog-in THD of the R&S analyzer.
One point to clear up first - there's nothing magical about the DAC in the iPhone X, because it doesn't have a DAC - at least not for the headphone output. There's been no headphone DAC or amp in the iPhone since the iPhone 7. There's been no change in the dongle specs either, so the above measurements apply to all current generations of headphone-jack-less iPhones.
In full and fair disclosure - I've owned several generations of iPhone, but eventually saw the light. As far as I'm concerned Apple are now (or perhaps they always were?) worse than a shady second-hand car dealer. They're simply conning people who could get a much better deal with Android. The irony is, many of the people being conned would jump off a cliff in defense of Apple.
That being said, Ken's measurements of the Apple dongle are quite comparable to those of the V30. Both output impedances ~ 1 Ohm. THD ~ 0.0035% with similar RMS input voltages. (N.B. It's listed at 0.004% THD on the ES9218p data sheet, but that was into a lower impedance load of 32 Ohm, vs 37.5 Ohm with Ken's measurements. Also, Ken's figure is wrong, with the 0.0035% THD result being shown for a 200 kOhm load, not 37.5 Ohm, but I'll give him the benefit of the doubt and assume this was just some kind of typo.) Both devices have virtually silent noise floors and both measure ruler flat to 20 kHz. The one difference is the output power. If you only have 32 Ohm headphones, you might be happy with either device, but if you have more power-hungry (higher-impedance) headphones, the V30 is the clear winner, IMHO.
As for those comments by reviewers, we see this way too often. A reviewer has to say something (especially if they can't afford any kind of measurement rig), so they make stuff up. If you were an Apple fan, I think it'd be impossible to hear an iDevice vs an Android device and not have your own confirmation bias/placebo-effecting neurons go into overdrive.
P.S. It's also worth noting that the measurements of the dongle are also pretty comparable with those of prior iPhones that had a headphone socket built in. So the promise/hype of the headphone jack removal leading to better-quality audio clearly hasn't happened. You have basically the same SQ as before (with a dongle) or you're limited to the AAC audio codec via Bluetooth. Some consumers cleary do understand what's going on - Apple's dongle enjoys only a 1.5/5 star rating on Apple's own website
P.P.S. One small correction. The earlier iPhones (with 3.5 mm headphone sockets) did have a higher z-out (~5 Ohm), so this would have made a perceivable difference with headphones up to ~40 Ohm. Still, there's no good reason Apple couldn't have upgraded the DAC/amp chips and left the headphone socket in place. There'd still have been nothing stopping people from using Bluetooth or Lightning-out if they preferred. And for those that really hated the headphone jack and insisted on being shot of that 100-year-old technology, they would always have had the option of Gorilla glue - just to make sure they were never again tempted to plug in those nasty analogue headphones