Basically I'm looking for the best audio format at low bitrates (~96kbps). I need these to store my music collection on a portable player.
So far I've been using ogg and I might need to go to q2 to satisfy the space requirements. I've read on the internet about opus and he-aac. I'm not sure how he-aac is supposed to be low on space usage (is it?) because it's 3 times the size of an ogg. The opus however is working fine. My question is if there's any consensus as to which is better?
Also what is some good software to convert a whole music library through some gui? ( using opus, I already have one for ogg)
And are there other file formats worth considering for the job?
I'll be using a Nexus 4 as a DAP ( hence the space requirement ) and some under 50$ IEM's as earphones