Not everyone can discern the difference between a 96KHz FLAC and 256kbps AAC. I can't. But I still can (barely) tell the difference between 256kbps AAC, and 96kbps AAC.
But I can tell if a song was well-engineered or a mess.
I believe those who can't discern the difference between bitrates (especially on high bitrates), but have the appreciation for good music, good mixing, and good mastering, can still be considered audiophile.
YouTube Music Premium offers AAC 256kbps as the highest quality.
Format ID 141: https://gist.github.com/AgentOak/34d47c65b1d28829bb17c24c04a0096f
Opus 128 is only for the audio of YouTube videos. Not YouTube Music.