I don't know if anyone has mentioned this yet, but the DAC in the odyssey appears to be a Realtek ALC298, which is a 13 year old USB2.0 16bit 48khz dac (datasheet talks about 192khz support, but I'm not smart enough to understand the datasheet 100%). Windows lists the Hardware ID as "USB\VID_0BDA&PID_4040&REV_0000&MI_00" which returns the ALC298 on google. I'm not confident in this being correct however, since it's a generic driver, and the hardware ID may not be correct.
It's probably not as good as most decent motherboard DACs, but it may be an improvement over DACs found in cheaper/older phone SOCs, which I guess was the whole purpose of this dongle. Too bad it doesn't work with my Xperia XZ which has a trash headphone jack; it's about time I threw this POS phone into the trash anyway. It's most probably a downgrade compared to phones with Sabre DACs (like the LG V10/V20/V30), but it sounds decent enough on my small but growing collection of IEMs and headphones (TRN V80, KZ ZSN, KZ ZS10, Monk Plus, RHA MA750, Koss KSC75, Sennheiser HD598, Takstar Pro82), definitely an improvement over the gutless and grimy jack on my phone, which won't work with the odyssey anyway since dumb-as-ever Sony didn't adopt USB C properly.
So my unit will probably collect dust in my drawer, unless whatever new phone I get in February has a crap DAC; currently I don't have a use for it. But damn, it's built pretty well, eh buddy?