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.
I have dropped a phone into a toilet exactly once, 3 years ago (fell out of my pocket), and I've been carrying a smartphone since my first blackberry in 2005.
So what, 15+ years and I've needed waterproofing 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).