I don't know if it does, it's not in developer options On my galaxy S24 Ultra running One UI 6.1 so it looks like it doesn't
Indeed switching the le audio on for the headphones, besides not being able to call or use for phone audio as those toggle off when selecting le audio for the headphones same as it did on Pixel 8 Pro, but Samsung doesn't provide LC3 at all so it just goes to the old default SBC codec and grays out the HD audio option altogether in developer options so there is no point to toggle le audio for your audio device, since Samsung doesn't support it.
so no it does not have lc3 on this latest s24 Ultra running one UI 6.1 with my clear Arc 2 earbuds that when connected to my pixel 8 Pro my last phone it worked although experimentally perhaps but Samsung doesn't even give that option at any capacity that any headphones may offer and of course they don't offer any of Qualcomm's codecs besides aptX classic ( that one is 44.1k, 16bit), not HD, LL, Adaptive or lossless. But I could see Samsung's proprietary SSC codec and Sony's ldac (in addition to AAC and SBC of course) is included with most Androids although these earbuds don't support that codec unfortunately.
