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For a while, HydrongenAudio, arguably the best sound/music related forum, did plenty of listening tests.

The last one sadly is from 2014: they tested Opus, AAC and Ogg Vorbis at 96 kbps against a classic MP3 128 kbps, and find out which codec produces the best sound quality.

https://listening-test.coresv.net/results.htm

https://listening-test.coresv.net/bytrack/index.htm

Notice that it is almost 10 years old, and that MP3 was encoded at 128kbps.




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