Exhale supports only down to 36 kbps for stereo contents.
I don't understand this sentence, not even the files obtained from the tests are stereo, they contain a central mono channel with the sum of the left and right channels sampled at 24kHz and compressed with a general purpose encoder, plus SBR and the PS information necessary to reconstruct the decoded signal.
I did a little stereo test with xHE-AAC (USAC) to compare with Exhale, HE-AACv2, and Opus (only CELT).
To me they are all stereo in the same way and except the first one they are all at 32kbps (which is less than 36kbps).
The output of ffprobe
Input #0, mov,mp4,m4a,3gp,3g2,mj2, from '001 AAC 24kbps.m4a':
Metadata:
major_brand : mp42
minor_version : 0
compatible_brands: mp42isom
creation_time : 2021-04-02T02:30:00.000000Z
encoder : fhgaac v03.02.16;CBR=24000
iTunSMPB : 00000000 000017C1 000001EF 00000000000DB650 00000000 00000000 00000000 00000000 00000000 00000000 00000000 00000000
Duration: 00:00:18.86, start: 0.000000, bitrate: 27 kb/s
Chapter #0:0: start 0.126687, end 18.858667
Metadata:
title :
Stream #0:0(eng): Audio: aac (HE-AACv2) (mp4a / 0x6134706D), 48000 Hz, stereo, fltp, 24 kb/s (default)
Metadata:
creation_time : 2021-04-02T02:30:00.000000Z
Stream #0:1(eng): Data: none (mp4s / 0x7334706D), 0 kb/s (default)
Metadata:
creation_time : 2021-04-02T02:30:01.000000Z
Stream #0:2(eng): Data: none (mp4s / 0x7334706D), 0 kb/s (default)
Metadata:
creation_time : 2021-04-02T02:30:01.000000Z