Well.. that also rolls in my point in a way. Amplifiers don't make the sound, they amplify it. And as the old saying goes, 'garbage in, garbage out'. Going to USB Audio doesn't just help the experience you get from run of the mill ear buds and headphones, it should also help if you are going to send the signal into some high end gear. Wouldn't you rather a 'pure' digital input rather than one that's already been screwed with by the phone's internal DAC and amp? As I've mentioned before, back when I was playing with high end car audio, one of the starting points was a head unit with an unamplified lineout, rather than fuss with the speaker outputs. This is effectively doing the same thing.
Not sure I follow. Every phone has a DAC of some type, whether it be on-die (built into the SoC), a discreet chipset (ie: LG V-series) or external (USB-C to 3.5mm adapter, built into USB-C headphones or in a USB DAC/amp combo). You can't turn digital sound into analog waveforms without a DAC. Even the original Motorola brick has a Ti DAC to convert voices, bleeps and bloops into sounds that we humans can hear. In the case of the Pixel 2, it has both an on-die and external DAC. The on-die drives the internal speakers and the external drives the USB adapter. There's no line-out from the SoC in this case since the software driver pushes all bits to the external DAC when connected and bypasses the SoC DAC.
USB headphones aren't purely digital. There's still an analog signal hitting the speakers. Going to USB audio for headphones only means the DAC is now on an external discreet chipset rather than internal/on-die. How 'pure' the signal is depends entirely on the circuitry. That typically requires a Class-A DAC/amp combo where the amp circuit is solid-state in the truest sense and has capacitors outside of the final audio path.
Now, if you're connecting an amp and not a DAC/amp to the USB-C to 3.5mm adapter, then yes, that's certainly possible. Whether or not it's better depends on many factors. It would sound better only if the adapter's DAC sounds better than the DAC it replaces.
The DAC inside the adapter is better than the SoC DAC but not better than many (but not all) DAC/amp combos. I tend to prefer the original Burr-Brown DACs (the design is now owned by Ti), some models of Wolfson DACs (now Cirrus Logic... as found in the Essential USB-C adapter and older BlackBerry devices) and I'm now warming up to the AK4490 found in many Schiit and CEntrance DACs. I also like tube amps with the right headphones but mostly use solid state. 'Better' is always relative, subjective and personal.
TL;DR:
For the Pixel 2 / 2 XL owner running MP3s or streaming music in lower than DSD quality and using standard headphones or earbuds, the dongle should be perfectly acceptable and sound great. For those wanting FLAC/WAV and DSD support with hard-to-drive IEMs or headphones, the dongle might not be the right answer.
Apologies for the long post.
