LC3Plus is more then sufficient for transparent audio at the typical rates you will achieve with bluetooth, 160k is really low and you can normally sustain around 300-600kbps which is more then sufficient for LC3Plus. this test is IMO flawed for the intents and purposes for bluetooth audio
EDIT: LC3Plus caps at 512kbps, I cant remeber if that is before or after FEC (forwards error correction, not to be mistaken with PLC, Packet Loss concealment, FEC is kinda like raid, PLC hides dropped data)