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Is water proofing really a bigger deal than the 3.5mm audio jack? Subjectively, I use the jack nearly every day, and have not dropped a phone into a toilet even once.
Ive rinsed my phones under water almost daily since they got that rating. But the 3.5mm needs a good dac and amp (also available separately and fairly cheap, with USB and 3.5mm and/or 4.4mm interfaces).