I'm using both AAC and AptX. AAC on my iPhone X and AptX on my MacBook Pro 2017. But most of the time I use AAC even on my MacBook Pro.
Here are my first impressions.
The sound quality from iPhone is great. Fiddling with the settings in the app, locked the 2.5mm output to normal mode, DCT settings set to 5 (I will try 10 if that has an effect later) and DAC digital filter settings set to short delay sharp roll-off. Source volume set to 0db while I only change the volume in the ES100 analog volume control. IEM plugged is the Westone UMPro50 v2, sound is much clearer than AK XB10, and the bass region is much more linear. Sub bass is also a lot louder than that of the AK XB10. Good for electronic music which I listen most of the time. Midrange is lush and smooth. Treble is slightly more pronounced than wired in my iPhone, and much clearer but not in the levels of fatiguing. Listening to some classical music, the soundstage is much wider, almost as good as my FiiO X5 3rd gen. Compared to my Cozoy TAKT which is the only DAC I use on my iPhone, the ES100 is miles better.
Now connected on the MacBook Pro using Aptx, the sound signature is a bit more V-shaped, sub bass remains the same, mid bass slightly elevated and treble too is slightly elevated. Cymbals has more shine, and drums have more kick and body. But in some songs, it may sound unnatural. Switching to AAC codec gives the same impressions as my iPhone. Also, the Aptx has some weird faint aliasing in the 17.4khz region when I tried playing a WAV format test tone in both iTunes and VLC. Turning off JItter Cleaner and DCT to 0 the aliasing noise is much louder so I turned DCT and Jitter Cleaner back on. When I switched to AAC, the aliasing noise is gone. It could be a problem of AptX codec or my MacBook Pro as it happens on my AK XB10 as well. I don't have any android devices and never will be so I can't test AptX HD.
UPDATE: I tried AptX on my FiiO X5 3rd gen and it also has that weird aliasing noise, however it is very faint and almost silent. Not as bad as the AptX on my MacBook pro.
Considering the sound quality of the ES100, I might rarely use my X5.
I might stick to AAC as it sounds great to my ears.