This is indeed an issue that needs to be solved. It's part of the ALSA configurations, so that's why custom ROM developers usually patch this.
The best workaround I found, simply because it's what I use, is to use external DACs. I personally love this one [iFi's GoBar Kensei]
[]: https://ifi-audio.com/products/go-bar-kensei/iFi's GoBar Kensei This. This doesn't give neithereither the cutoffs, neither or the clipping I usually get with usual headphones. AmI am using an S10+ and an S20UltraS20 Ultra, both running OneUI6OneUI 6.0 and the March security patch, for refferencereference.