AAC is a sound encoded file format developed by Fraunhofer IIS, AT&T, Dolby and Sony. Its name stands for Advanced Audio Coding. The AAC format is an industry standard and was created as an improved alternative to the most common MP3 audio file format. AAC files do have slightly improved features compared to MP3s. Let's say this format provides the opportunity for improved processing of frequencies above 16 kHz. At the same time, the sound quality of AAC files is closer to the original sound source.
OPUS is an audio file that is encoded using the Ogg Opus format (lossy coding). It was created for online audio streaming, that is, in order to transmit sound through a global network. The format is being developed by the Internet Engineering Task Force (IETF) and Xiph.Org communities. Applies SILK codecs when used in Skype and CELT (from Xiph.Org), provides support for variable bitrate. Most often, the OPUS codec is used for video conferencing, game chats, VoIP telephony. OPUS is a free audio codec that has international standard status (IETF RFC 6716). Its main advantages are a low coding delay (from 2.5 to 60 ms) and its significant speed, an increased degree of compression of audio data with high-quality sound, as well as support for multi-channel audio (within 255 channels). In 2011, J. Skeglund of Google conducted two series of tests, during which OPUS coding and decoding were compared, taking into account the assessments of experts and ordinary listeners. Studies have shown that OPUS provides stereo music with the same quality as MP3 and better quality than G.719 64 kbps. OPUS offers great streaming capabilities with dynamic tweaking and very low latency. This is always high sound quality and excellent data compression. Full support for OPUS is provided by Mozilla applications. He is the key Skype audio codec.