See the Wirecutter review link in the following post. The following quote is from the very end of Butterworth’s article (LE Audio and the Future of Hearing - #47 by jim_lewis):
Once again, the differences in sound quality among these codecs are subtle at best. This is why we don’t make the inclusion of certain codecs a major factor in evaluating Bluetooth headphones and speakers. The acoustical tuning of the speaker or headphone drivers and enclosure, and the tuning of the device’s digital signal processor, have an exponentially greater effect on sound quality—and your day-to-day enjoyment of your audio gear—than the Bluetooth codec does.
I would imagine the same considerations apply to HA’s - just further add the fit and gain adjustments in your HA’s to the list of things to consider first. He does mention in the article that the best situation is if the sound source, the BT broadcasting device, and the receiving device (e.g., headphones) all employ the same audio codec, then you will get the sound reproduced in your ears ungarbled by any cross-translation between codecs and he does say that the Sony audio codec is somewhat appreciably better than any of the others. I am mixing apples and oranges here a bit between audio compression and BT transmission codecs but I think the general idea is that you can’t make a silk purse out of a sow’s ear.