Using the code-base SHA-1: 30b12f8d86f068e277c10855dacb80563fd05d73 from September 9, 2022, there was observed the highest decoder complexity in the MC for bitrates 128 and 192 kbps and output config. 7.1.4, HOA3, or binaural:  The task is to review the complexity and ideally lower it to ~match the complexity at other bitrates.