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AAC vs AC3 bitrates
(lemmy.dbzer0.com)
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Definitely needs some more testing as those numbers in the table look low to me. Archiving vs listening is a key point and storage is relatively cheap.
Listening on cheap Bluetooth headphones then you can get away with a low bitrate. If you are using better gear and/or music that has a lot of dynamic range and comes from strings (piano/classical/etc) then I would recommend 320 but your mileage may vary.
Listen, compare and decide. I have a library of about 110k tracks (musicbrainz-Picard is amazing) and I wish I had: