16-bit 44 Khz almost perfectly reproduces human hearing. It wasn't a coincidence that the makers of CDs chose it. Anything above is studio-grade stuff to give extra headroom for editing (applying filters in studio editing can amplify noise which is unwanted, for just playing audio there are no advantages).

With standard Bluetooth codecs you get nowhere close to that and there is a significant noticeable delay for video content. Headphone jack is easy to make IP68. All rugged phones have it and all non-rugged ones have a USB port which is bigger and more irregular than a frigging circle.