All phones with a 3.5mm audio jack have a DAC. You can't play digital audio without one somewhere along the chain and all audio going through a phone or PC is digital unless you're picking up a radio signal or some other analog signal that's being fed directly to the audio jack.

You probably mean it comes with a good DAC, since they aren't all created equal.

A bit of a tangent, but I believe that's why people considered Macs better for audio stuff, they probably used a better DAC than most motherboards come with or might have just added that pathway in general back when it wasn't standard on most PC motherboards and your had to use a sound card if you wanted better audio than the PC speaker which was more of a synthesizer. They'd take a pitch and generate an analog wave at that frequency while a DAC uses a sample rate and series of amplitudes at that frequency to generate rich sound.