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I too am interested in this. The only thing I've been able to dig up so far is that it's a new codec, built for BT LE Audio, that seems to have been designed by Synopsys[1]

1. https://markets.businessinsider.com/news/stocks/synopsys-rel...

Why do we need another codec than opus? Is it complementary?

Also why do Bluetooth create a latency, this is pure nonsense. YouTube has cached the video so instead of sending in real time audio to my headphone, why can't the YouTube app send cached audio too in order to have zero latency?

Interesting idea! This introduces the same problems that an online game suffers though. 90% of the time you can predict successfully what is playing, but as soon as one scrubs, or pauses the video, the signal already sent to the headphones would be out of sync. Not sure how that is fixed without delaying the video also.

If it could recover fast enough to play the right audio in time, then it would seem that bluetooth is already low latency enough to play in real time anyway? Or am I missing something.

Specifications will be published during the first half of 2020. Afaik specs will be public but some kind of qualification may be required.