No? Opus 1.3 96k is slightly worse than mp3 192k CBR. Previous listening tests just always compared 96k opus+AAC to mp3 128k because mp3 is just that bad (and mp3 would still lose).
I think that is a personal listening test. Especially from Kamedo2 whom is quite bias towards Opus LOL.
The last group listening test was in 2014. Which was touched on in this thread [1]. And in general I believe and agree with IgorC. Opus has gotten better, but the last test results still remains largely the same.
On the subject of looking this up my HA account is over 20 years old. Oh My.