I found the manual online - concerning the USB interface, it says (according to Google Translate) -
"Connect to a PC or smartphone / tablet to connect with an SD card reader and audio interface
Can be used. It supports USB bus power operation."
In the menus you can select whether you want to connect to PC/Mac, or to smartphone / tablet.
There are diagrams showing connection to PC/Mac or smartphones/tablets but no reference to connecting a USB-C audio device.
"You can set the loopback and monitor sound when using F3 as an audio interface.
Set loopback
Mix the playback sound of your computer or smartphone / tablet with the input sound of F3, and then use your computer or smartphone again.
You can send it to a phone / tablet (loopback).
You can add narration to the music played on your computer, record it on your computer, or stream it. "
Link to the manual -
https://zoomcorp.com/media/documents/J_F3.pdfOf course it might be possible to turn it into a USB-C audio recorder by FW update, but typically that would be to enable a USB mic to be connected. I don't think that would be something that most users of such a device would want to do, so it probably wouldn't be worth their effort.
I'm aware of only one device on the market that records from USB-C audio devices (obviously apart from PC/Mac/Android/iOS devices) and that's the DJI Action 2 video camera. However that device only records to AAC format with no options to change audio settings, and while the audio quality is fine in relation to the use case and design intent of the device, it has no particular advantage over phones for location recording of audio.