MW2Q3ZM/A (Headphone to USB-C adapter cable) is it also a DAC?

Does the "USB-C to 3.5mm Headphone Jack Adapter" (SKU: MW2Q3ZM/A) have a built-in "sound card" or is it just a plain adapter cable?

There is no hint on Apple's site of it being a DAC also.

Thanks.

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