So, now that the "but MP3 is patent-encumbered" consideration is finally dead-ish, what's the new balance on the debate between shipping {MP3, MP4-AAC, MKV-Vorbis, MKV-Opus} as music/SFX assets in software products? Also, with the two sub-considerations: • on mobile, where hardware decoding exists for only some codecs; • on the web, where the audio APIs only accept some of these formats/codecs.
For new products there isn't really any room for debate anymore, Opus is the clear winner.
If you mean "for low-latency live streaming/conferencing", I think you're probably right.
If you mean "by popularity", with a few exceptions all non-MP3 encoded audio you hear is (and has been for some time) AAC.
If you mean "by quality", Opus is comparable to AAC/HE-AAC audio quality, but Opus' Achilles' heel is hardware support.