V&A: Erai-raws
Subs: Davinci
Prev. release: The Disastrous Life of Saiki K. (Season 2) [BD AVC 1080p Opus AAC]

No bloat. Great for mobile phones.
Made sure quality wasn’t too degraded during re-encoding.
Converted E-AC-3 to Opus (better quality than AAC) and AAC (in case Opus isn’t supported).

I’m sorry about the misunderstanding last time. I didn’t mean Opus was superior to FLAC (lossy vs. lossless), but I get why it was misconstrued.
Hopefully, it’s clearer now. Again, I apologize.

Mediainfo