Running Evernote Android version 10.50.2 on a Pixel 7, and Evernote Mac version 10.55.2 on a Mac mini M1.
Here to report having the same, very aggravating, problem: I can still record .aac audio in Android Evernote, but it will not play back those same .aac audio files. On Mac Evernote, those files appear the same way, with the paperclip icon, and you again can't play them in Evernote, you can only Save As or Open in some other audio player.
As recently as April 13th, I was having no problem with this. In fact, in older notes that also contain .aac audio files recorded in Evernote, I have no problem playing those in either the Android or Mac apps.