320 kbps mp3 has far better quality than that Bluetooth codecs other than LDAC. SBC for example was selected because it was free and didn't take much CPU cycles. There was no requirement from Bluetooth forum for any type of fidelity. We (Microsoft) wanted to bid a higher fidelity codec but ours took more CPU cycles so we gave up. And codecs such as aptX are even worse. See:
https://www.audiosciencereview.com/...c3-review-bluetooth-receiver-bt-codecs.23740/
AAC profile used there is even worse:
One of the challenges for BT and what makes it hard is to produce quality audio is having to have very low latency/buffering. Audio has sharply varying complexity from moment to moment. Classic lossy codecs such as MP3 and AAC use a memory buffer to smooth out the peaks and wind up with a much lower average rate. You can't do much of this if you require the data to get to the other side without say, half a second latency.
So while it is true that most audiophiles have poor ability to detect non-linearities, BT codec impairments (again, other than LDAC) are too much to say hardly anyone can hear it.