The codec behind an audio stream has a real effect on how it sounds, especially at lower bitrates. FLAC preserves the original studio master bit-for-bit, which makes it the right choice for archiving, while lossy codecs like Opus and AAC trade a little fidelity for much smaller file sizes — Opus in particular performs well even at fairly low bitrates.
This section compares lossless and lossy audio codecs for creators deciding how to archive and deliver audio. See the guide below for the full benchmark.