Essential and Pixel 2 have a DAC in the headphone dongle (that is not an assumption). I am not going to argue about what people are assuming about the Apple dongle, and the only evidence you are offering is that you don't buy what others are say about it - this doesn't make you right or the others wrong. I think everyone here can agree that phones have DACs.
What I don't think we agree upon is the definition of cost and also whether you are including all of the different components and costs. For some hard to measure costs/value: having a headphone receiver definitely costs space/size (this is of value to some people) and higher maintenance costs (i.e. breakage). For some easier to measure costs: aside from the headphone receiver (which is a cost), there are additional parts - there would need to be some sort of transistor and associated relay to sense the insertion of the headphone jack and switch the i/o. These all taking up space on a PCB - the smaller the board and the less components/complexity/layers needed on the board, the lower the manufacturing costs. If the PCB is smaller, the case can be smaller (or maybe the same size to add more value for the customer like a bigger battery or putting finger print sensor under the screen - allowing me to either charge more or be more competitive). Not sure what the cost difference is, but seems like removing components from the board and making the board and phone smaller would save more on material/manufacturing costs than the cost addition of an external dongle. Coupled with the fact that manufactures eventually will not include a DAC/AMP/ADC dongle will lower the costs further as well as give vertically integrated manufacturers (like Apple) opportunity for additional sales with the dongle and/or wireless headphones. You mention analog over USB-C - that would require at least a relay (or something) to switch the audio output. So even that (while marginal for one unit) adds cost and complexity.
The article you mention offers a reasonable opinion on manufacturers motivations, but its certainly not a complete analysis. It didn't include any analysis of cost or reduction of PCB/materials costs related for using an external DAC/AMP.
Since this is an audio site, while this topic is interesting, I am not sure I would pay more for a phone with additional DACs/AMPs etc. It might be nice for the times when I just have my IEMs and want to listen to something easily - and all things being equal, it could sway me to a phone. Still, when I really want to listen to music in a serious way (e.g. a long car trip or plane ride), I already use an external DAC with my phone that can support the resolution I want and the headphones I want to listen to (or the analog output into my car audio). (I could also get a fit for purpose DAP if I wanted). In a smartphone, they can only go so far, as the masses of people that set a manufacturers strategy don't care as much as we do about audio quality and are quite happy with either using whatever DAC/AMP is shoved into the phone (along with the supplied headphones) or using wireless headphones. Personally, I am happy if that lowers their costs (and my costs or adds to the features) and then pushes the cost out to the people who need that direct wired to phone functionality.
