Sometimes, and less than the marketing suggests. LDAC is a Sony Bluetooth codec that can send up to 990 kbps, far more than SBC or AAC. On paper that means more detail.
For it to matter, you need three things: an Android phone with LDAC, music from files or a streaming plan with high-quality audio, and a connection stable enough to hold the 990 kbps setting. Android usually defaults to an adaptive mode that drops the bitrate to keep the connection steady. Even with everything set up right, a lot of listeners struggle to tell LDAC from AAC on budget headphones. iPhones don’t support LDAC at all.
I’d treat LDAC as a small bonus and pick headphones on comfort, noise cancelling and battery first.
