Lossless Audio
Can I listen to lossless audio using Apple’s Lightning Earphones coming in the box?
iPhone 11 Pro, iOS 14
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Best reply
See the answer to the 'Can I listen to lossless audio using Apple’s Lightning to 3.5 mm Headphone Jack Adapter?' question in:
About lossless audio in Apple Music - Apple Support
which is "Yes. The Lightning to 3.5 mm Headphone Jack Adapter is designed to transmit audio from the iPhone’s Lightning connector. It contains a digital-to-analog converter that supports up to 24-bit/48 kHz lossless audio."