That is the onboard recording feature of the Meta Quest, it does have a way to change the video codec but the audio codec is fixed. I'd also argue that most of

That is the onboard recording feature of the Meta Quest, it does have a way to change the video codec but the audio codec is fixed. I'd also argue that most off the shelf stuff that records videos in any form uses AAC as a default simply because it's ubiquitous and thus has great cross compatibility.