Sure, if you use the audio adapter accessory mode, you can just get CC1/CC2 resistors. But then you just push a ton of complexity (even more-so than the standard codec for headsets) into the device. You need additional analog muxes above and beyond the codec, which aren't free. Nobody implements this anymore, cause it's much easier to just shove the codec into the dongle itself. Also, it's deprecated as of the latest USB-C specifications (precisely because nobody uses it now).