[AnggaSP]

There absolutely does, Android did with low power audio. They even goes a step further by offloading bluetooth processing into DSP.

I’m not in this space anymore but as of Android 5-6 era aac and bt is offloaded to hexagon dsp on qualcomm device.

[ZeroGravitas]

You might be referring to this but on top of hardware decode some Bluetooth setups can send the actual AAC file to the headphones and decode it there.

Traditionally Bluetooth audio meant decoding and reencoding it into a crappier codec before transmission. So it's an efficiency and quality win.

I think some Google Pixel Bud Pro earphones do this for Opus but that is rarer (there's a few other codecs that have been done like this over the years by different manufacturers).