No one really offloads AAC, apart from Apple. Opus can be decoded on very cheap microcontrollers entirely in software using the reference library.
I’m not in this space anymore but as of Android 5-6 era aac and bt is offloaded to hexagon dsp on qualcomm device.
Traditionally Bluetooth audio meant decoding and reencoding it into a crappier codec before transmission. So it's an efficiency and quality win.
I think some Google Pixel Bud Pro earphones do this for Opus but that is rarer (there's a few other codecs that have been done like this over the years by different manufacturers).
If the OS/platform doesn't use it that could be another thing, but those chips do offer audio coded decoding, including aac
Seems like Nvidia doesn’t support JPEG in NVDEC.