1. You can't use USB to feed a DAC a signal from a DAP - their USB OTG is for storage devices.
2. Technically you pay extra for a DAP (since smartphones can be carrier-subsidized), but then you don't use the hardware that comes with it that, for the most part, should mean you can keep it compact by not needing to strap a bunch of things onto it if you pick the right portable headphone or IEM.
3. I don't think there'd be any real SQ difference from DAP via SPDIF vs smartphone via USB - if there's any difference it will likely be the software, like the complex EQ on the Neutron Music Player app vs what you find on DAP firmware
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