I can only provide some of my old personal tests.
48 kbps.
Warning: This was Opus 1.2 early alpha. 1.2.1 final version contains some very important improvements.
I compared it with FhG HE-AAC (latest Winamp) encoder which was the best encoder at 32-48 kbps according to my internal tests (until Opus 1.2 has appeared)
Scores:
Opus 1.2 early alpha - 3.68
FhG HE-AAC - 3.41
FhG HEAAC Opus 1.2a LBR TUNE
01 Castanets 2,5 3,6
02 fatboy 2,6 4,5
03 eig 2,6 4
04 bachrprichord 4,1 3,6
05 enola 3,8 3
06 trumpet 4,1 4,1
07 applaud 3,7 3,4
08 velvet 2,7 2,8
09 linchipin 3,5 3
10 spill 4 3,5
11 female speech 4,3 4,8
12 french ad 3 3,9
Average Score 3,408 3,683
32 kbps.
Again, only Opus 1.2 alpha results. Not final 1.2.1.
I have compared to FhG HE-AACv2 again but now at ~32 kbps VBR.
Scores:
Opus 1.2 alpha - 3.22
FhG HE-AACv2 - 2.92
Link https://hydrogenaud.io/index.php/topic,114234.msg941691.html#msg941691
P.S. You can make your own tests and share them here.