

I use, depending on mood or circumstances, a SD cars with a dozen GB of MP3, or use Finamp on my phone via Android Auto.
My collection is still made exclusively of MP3, mainly because it’s a large-ish collection of pretty high quality files (mostly LAME V0) with all the tags just right (Picard+beet and a ton of work).
I curated this over the years, it sounds more than good enough on my hardware, and I don’t feel like throwing the whole thing away because something a little fancier came along, especially if in this day and age it still means taking a loss in terms of compatibility.
Both with the car, and with my Yahama network receiver/amplifier. The car is relatively new (2020) the amplifier is a little more seasoned, but it can direct play mp3, while I’d have to transcode opus.
Someone shoot me the day I change HiFi hardware over codecs.
With this being said, I’m not sure I’d transcode Opus into MP3 on purpose.
I don’t think any car can ever have the acoustic qualities needed to tell the difference between FLAC 192/24 and a decent MP3. Assuming that’s possible at all, but that’s a different discussion.
I don’t think I’d care to go through the trouble of replacing the headunit (which already supports Android Auto) to optimize for codec selection. If anything I’d replace the speakers.
But I don’t use the car so much on local movement (german city, plenty of other options) and on the highway I think the noise is bit too loud to be worth it. I’ll probably just wait until the current ones age enough to annoy me, then buy a nicer set.