Plain and simple, 160kbps Opus is better than 256kbps AAC - no ifs, ands,or buts.
During my ABX-ing, if I by chance played the AAC version first (note that I always play the first track for 5-10 minutes straight), when I switched to the second audio track I could tell literally within 5-10 seconds that it was higiher quality, and every single time this occurred the second and higher quality-sounding track was Opus. It didn't matter if the source audio that was uploaded to YouTube was 22050Hz, 32KHz, 96KHz (all in lossless), or even a 44.1KHz 160kbps MP3 that was 7 years old - Opus was always better.
Interestingly enough, if I ended up playing the Opus version first and then played the AAC version second, it wasn't obvious at all that it was lower quality. I didn't figure out until late that, whenever I did not notice an almost obvious difference within 5-10 seconds, it meant that the first track I played was Opus.
One distinct thing I noticed repeatedly was that the Opus version was constantly more "musical" and enjoyable while the AAC version was almost more "artificial" and boring, ironically even for synthesized electronic songs!
Fun fact: the quality difference between 256kbps AAC and 128kbps vorbis is similar to the difference between 160kbps Opus and 256kbps AAC.
EDIT: Oh, and regarding my audio setup, it's much more budget-fi yet it still amazes me that it seems to still get the job done with results comparable to more expensive setups. It's the Monoprice 9963 IEMs with LostEarBuds single-flange medium-sized tips plugged directly into a Xonar DS with an LME49990 op amp; audio for the ABX-ing was played back in foobar2000 via ASIO (the only way to avoid resampling on Asus sound cards - yes the stupid drivers even resample WASAPI exclusive!)
EDIT 2: I must admit though, I actually didn't do a lot of testing with 44.1KHz native content since it seemed that most of my YouTube videos with 44.1KHz source content did not have Opus encodings (that above-mentioned 160kbps MP3 being the only major one), so I may just test that a bit more sometime tomorrow...other than that though, Opus is definitely better