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Linux is a family of open source Unix-like operating systems based on the Linux kernel, an operating system kernel first released on September 17, 1991 by Linus Torvalds. Linux is typically packaged in a Linux distribution (or distro for short).
Distributions include the Linux kernel and supporting system software and libraries, many of which are provided by the GNU Project. Many Linux distributions use the word "Linux" in their name, but the Free Software Foundation uses the name GNU/Linux to emphasize the importance of GNU software, causing some controversy.
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For context, LDAC is one of the few wireless audio codecs stamped Hi-Res by the Japan Audio Society and its encoder is open source since Android 8, so you can see just how long Windows is sleeping on this. I'm excited about the incoming next gen called LC3plus, my next pair is definitely gonna have that.
Aac has a higher frequency response and I think some decoders don't filter transients as well with a fir filter. I've noticed this too.