AAC and mostly recordings of VR games
I have to first convert the audio track to MP3 for Davinci Resolve to support it.
AAC is pretty horrible quality. Just use PCM, the size difference is nothing compared to the size of the video stream.
I'd also argue that most off the shelf stuff that records videos in any form uses AAC as a default simply because it's ubiquitous and thus has great cross compatibility.
But you are of course right, if I would go for a professional setup I would not recompress it