@matrix @alyx @PurpCat @beardalaxy sorry I forgot to post it. I had to lower the resolution to 360p I made 2 versions. One with opus and one with aac_he_v2. aac_he_v2 is less efficient than opus but it supports proper vbr encoding to a target quality instead of just ABR encoding which allows it to place more bits at more complex parts and less bits at less complex parts resulting in slightly better quality because despite being less efficient it can adapt its bitrate much more efficiently.
Here's the encoding settings used:
ffmpeg -hide_banner -i ~/rtorrent/download/Shrek.2001.REPACK.BluRay.1080p.TrueHD.7.1.AVC.REMUX-FraMeSToR/Shrek.2001.REPACK.BluRay.1080p.TrueHD.7.1.AVC.REMUX-FraMeSToR.mkv -y -strict experimental -c:a libopus -b:a 40k -ac 2 -c:v libsvtav1 -crf 54 -preset 2 -svtav1-params input-depth=10:tune=0 -g 240 -vf "scale=w=-2:360" -pix_fmt yuv420p10le -movflags faststart -metadata:s:v handler_name="VideoHandler" -metadata:s:a handler_name="SoundHandler" ~/nvme/shrek-opus.mp4
ffmpeg -hide_banner -i ~/rtorrent/download/Shrek.2001.REPACK.BluRay.1080p.TrueHD.7.1.AVC.REMUX-FraMeSToR/Shrek.2001.REPACK.BluRay.1080p.TrueHD.7.1.AVC.REMUX-FraMeSToR.mkv -y -strict experimental -c:a libfdk_aac -profile:a aac_he_v2 -vbr 2 -ac 2 -c:v libsvtav1 -crf 54 -preset 2 -svtav1-params input-depth=10:tune=0 -g 240 -vf "scale=w=-2:360" -pix_fmt yuv420p10le -movflags faststart -metadata:s:v handler_name="VideoHandler" -metadata:s:a handler_name="Sound handler" ~/nvme/shrek-heaacv2.mp4