It just so happens there's no real reasons to use AAC over OPUS.
The arguments people make for more "advanced" codecs are mostly completely spurious especially now that MP3 is patent-free. I'm probably just crazy though, after all I still use wired internet whenever possible. If it ain't broke, don't fix it.
Unless you know what you're doing (have to use the Ogg container and a .ogg extension and use Android >= 6.0), you can't fill an Android device with Opus files and play them back like you can AAC or MP3. I don't believe you can play them back at all on iOS. Mobile devices also often have a hardware codec that allows them to save on battery somewhat, when playing other codecs.
Plus desktop support is limited. Browsers support it but widespread desktop apps like iTunes generally don't.
The harder task would be to get an ASIC that accelerates decoding. Know of any?
Audio decoding is really not a challenging task nowadays in my experience, when your average "embedded" processor runs at hundreds of MHz. There's still power consumption to factor in but that's never really been a limiting factor for me in the past decade at least. Maybe I've just been spoiled with powerful SoCs.
And yes, the industry is stupid in standardizing in proprietary formats
They do of course deliberate sabotage open codec efforts.