Vivo has unveiled its latest wireless audio product for the Chinese market. The Vivo TWS Neo supports Qualcomm's aptX Adaptive codec, Bluetooth 5.2, and even has a low-latency mode for gaming. The earphones retail at CNY 499($70) and are available for purchase on Vivo's official website. There is no word about its international release.
https://www.notebookcheck.net/Vivo-TWS-Neo-earphones-launched-with-14-2mm-drivers-aptX-Adaptive-support-Bluetooth-5-2-and-more.467571.0.html
For low latency wireless audio I could only possibly accept a dedicated USB dongle (around twenties of ms) or maybe AptX-LL if any receiver could be made that doesn't pop and crackle like crazy. I've tried two on my PC with Sennheiser Momentum True Wireless earbuds and while the latency did seem quite low there were crackles any time audio started playing, very frustrating.
I've tried the Razer Hammerhead earbuds and they simply lag too much for music beat games, I think I saw about 110 ms with an audio sync test video.
Unfortunately I can't believe the 88ms value--they probably don't count a phone's processing time... and even so 88ms is a long lag for music beats.
Things would be different if phones supported AptX-LL but I believe that none do.