MayaTlab
1000+ Head-Fier
MacBooks, iPhones, and iPads should all have very similar, if not identical implementations of AAC encoding. That likely isn't the location of the differences for those hearing it.
That's what I'd be inclined to presume too... but who knows exactly ?
Some Apple devices with Apple silicon have a hardware audio encode / decode capability, but I have no idea whether it's available or not for audio over bluetooth in the first place.
As far as I'm concerned if there are differences, they're small enough to me that I'm not confident that I'd be able to A/B them, and I find them negligible anyway relative to much more important concerns such as FR, so I don't sweat too much about it to start with.