Define "complexity".
If decoding speed is a sufficient proxy, then it's easy to test this with foobar2000 (this assumes software decoding; specialized hardware will affect the speed), but there's lots of variables that could affect decoding speed. My extremely rough benchmarking shows that decoding Opus files is about 1/2 as fast as a Lame-encoded MP3 of approximately the same average bitrate.
Single-threaded decoding test (3 passes)
MP3 (Lame 3.100 V2) is 1058x realtime
Opus (1.4) is 539x realtime
MP3:
System:
CPU: AMD Ryzen 9 3900X 12-Core Processor, features: MMX SSE SSE2 SSE3 SSE4.1 SSE4.2 AVX LZCNT
Architecture: x64
App: foobar2000 v2.1.4
Settings:
High priority: no
Buffer entire file into memory: yes
Warm-up: yes
Passes: 3
Threads: 1
Postprocessing: none
Stats by codec:
MP3: 1058.144x realtime
File: Rule 5 - James Picard.mp3
Run 1:
Decoded length: 3:14.640
Opening time: 0:00.001
Decoding time: 0:00.184
Speed (x realtime): 1054.937
Run 2:
Decoded length: 3:14.640
Opening time: 0:00.001
Decoding time: 0:00.184
Speed (x realtime): 1055.695
Run 3:
Decoded length: 3:14.640
Opening time: 0:00.001
Decoding time: 0:00.182
Speed (x realtime): 1063.845
Total:
Opening time: 0:00.001 min, 0:00.001 max, 0:00.001 average
Decoding time: 0:00.182 min, 0:00.184 max, 0:00.183 average
Speed (x realtime): 1054.937 min, 1063.844 max, 1058.143 average
Total:
Decoded length: 9:43.920
Opening time: 0:00.002
Decoding time: 0:00.550
Speed (x realtime): 1058.144
Opus:
System:
CPU: AMD Ryzen 9 3900X 12-Core Processor, features: MMX SSE SSE2 SSE3 SSE4.1 SSE4.2 AVX LZCNT
Architecture: x64
App: foobar2000 v2.1.4
Settings:
High priority: no
Buffer entire file into memory: yes
Warm-up: yes
Passes: 3
Threads: 1
Postprocessing: none
Stats by codec:
Opus: 539.492x realtime
File: Rule 5 - James Picard.opus
Run 1:
Decoded length: 3:14.640
Opening time: 0:00.000
Decoding time: 0:00.362
Speed (x realtime): 537.041
Run 2:
Decoded length: 3:14.640
Opening time: 0:00.000
Decoding time: 0:00.360
Speed (x realtime): 539.971
Run 3:
Decoded length: 3:14.640
Opening time: 0:00.000
Decoding time: 0:00.359
Speed (x realtime): 541.482
Total:
Opening time: 0:00.000 min, 0:00.000 max, 0:00.000 average
Decoding time: 0:00.359 min, 0:00.362 max, 0:00.361 average
Speed (x realtime): 537.041 min, 541.482 max, 539.491 average
Total:
Decoded length: 9:43.920
Opening time: 0:00.000
Decoding time: 0:01.082
Speed (x realtime): 539.492