How good is the ffmpeg AAC encoder these days? Ages ago when I started using HandBrake, it using Apple's CoreAudio codec on Macs for the AAC encoding was a big plus on the audio side.
Unfortunately it's proprietary, because of unclear license terms about distribution of source code and modifications (saying that you cannot charge a "copyright license fee") and it clearly says that patentable ideas in the source code are not licensed.
In short - just fine to use and it's the default (without -strict) now.