Honestly, codec is a bit of a red herring for practical audio quality. Yes, better coding + more bandwidth generally = better, but properly managing the existing AAC bandwidth can result in plenty of resolution.
More important aspects of quality: noise floor + external noise distortion (which is why the AirPods family are the best in the business -- no other manufacturer has a noise floor as low or distortion free), transparency (brands like SONY and Focal have excellent ANC but struggle with transparency), bandwidth consistency (as distance from transmitter increases, as competing signal count increases...does the device work for the marathon, or a crowded train hall during rush hour), physical user experience switching devices & the like.
Apple has a heck of a moat on these unrelated to compression.