What is Opus?
The best-sounding lossy codec at low bitrates by a comfortable margin, which is why it carries the audio in nearly every voice and video call you make. Royalty-free, equally good on speech and music, and usually wrapped in an Ogg container. It always runs at 48kHz internally.
What is AAC?
MP3's designated successor and the audio in most video - YouTube, streaming services, broadcast, virtually every MP4. At a given bitrate it beats MP3 audibly, especially below 128kbps, and every phone and browser decodes it.