Although a test @80kbps would be interesting, testintg at @96kbps is more useful. So my votes are:
- Opus 1.1 @96kbps VBR
- Apple AAC-LC @96kbps TVBR
- FhG AAC-LC @96kbps VBR
- Opus 1.1 @96kbps VBR
- Apple AAC-LC @96kbps TVBR
- FhG AAC-LC @96kbps VBR