[xiphmont]

Short answer is 'bugs', possibly even in the reviewer's own software. Opus (and I would fully expect AAC-LC) preserves time alignment. Something unknown, somewhere unknown, in an unknown part of the unknown software chain caused an unknown shift, and it's not necessarily by an integer number of samples. You can't use this 'enh, whatever, good enough' approach and expect to do meaningful null analysis, even if you're using it inappropriately.

In all seriousness, every aspect of this comparison is somewhere between deeply flawed and invalid. No point dwelling on just one part.