Bluetooth SIG: LE Audio improves Bluetooth Audio Quality
While Bluetooth Classic Audio uses the A2DP profile with SBC codec, LE Audio uses the new LC3 codec standard, which is far superior to the SBC codec. Due to better compression, the sound is in higher quality and less power consuming. According to the TCRL 2021-1, the tests for the new LE Audio profiles becomes now active (13-Oct-2021) for Bluetooth Qualification.
Source: Official link