Earlier quoted context omitted.
Also the fact that hardware-accelerated AAC and even full AAC offload is ubiquitous in modern-ish hardware. I think my rice cooker can play AAC audio
No one really offloads AAC, apart from Apple. Opus can be decoded on very cheap microcontrollers entirely in software using the reference library.
I’m not in this space anymore but as of Android 5-6 era aac and bt is offloaded to hexagon dsp on qualcomm device.