Is this bitrate comparison an "apples to apples" comparison? I know when talking about audio compression in the frame of music reproduction AAC 256Kb/s is simi

Is this bitrate comparison an "apples to apples" comparison? I know when talking about audio compression in the frame of music reproduction AAC 256Kb/s is similarly performant to MP3 320Kb/s - and I think there are better performing audio codecs still.