Can you also connect a Smartphone to the device via USB (Rear USB but i suspect they function the same way (I have a hardwired Smartphone witch acts as a dash)) so that the device acts like a USB DAC, and if yes, can the device also provide power to the Smartphone?

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My smartphone automatically connects to the radio via Bluetooth. The latter then serves as a hands-free system. A microphone is included in the scope of delivery. 
As far as the connection between the smartphone and the radio via USB is concerned, I don't know. Connections are available - perhaps you can find more details in the manual, which is available for download at "https://blaupunkt.com/de/produkt/frankfurt-rcm-82-dab/".

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I haven't tried that yet. I stream everything via Bluetooth. However, I think that both USB ports (rear and front) of the smartphone supply power.

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Question about Blaupunkt Frankfurt RCM82DAB

Can you also connect a Smartphone to the device via USB (Rear USB but i suspect they function the same way (I have a hardwired Smartphone witch acts as a dash)) so that the device acts like a USB DAC, and if yes, can the device also provide power to the Smartphone?