ryanmatic
100+ Head-Fier
Apple did not create AAC, but you're right that it appears to be better implemented on Apple devices than on Android devices (at least historically).The only way to know for sure whether a codec really matters is to do a volume-matched double-blind test with the same headphones, but switching codecs. And then ideally through a Bluetooth transmitter with a good AAC implementation, as it appears that on iPhones the AAC implementation is better (which you'd expect given that it's a codec created by Apple) than on many Androids.
100% agreed that codec is by far a secondary consideration to headphone tuning, listening environment, and even in some cases, comfort.