Theoretically maybe (assuming it's not doing hardware offloading but I don't think that is all that common) but feeding a DAC with audio over USB isn't even a rounding error on one core and I have 16 of them (16C/32T) - iirc the actual DAC just takes PCM over USB 2.0 (Linux did tell me when I was curious), that's nothing to a modern desktop computer never mind a powerful gaming/development one.

Nothing for the desktop in the last couple of decades is going to struggle with that.

I mainly use Apple one on MacBook, and haven't noticed any CPU or issues with that. I've another one which has more power, can't say I use it that much so no idea about CPU, but I think because of higher power draw may affect battery slightly (prob bigger issue on phones).