Depends a bit. But you do not care how the user will be able to play the files. You care about latency, licenses, storage size, computational load and so on.
Therefore devs avoid mp3. Licensing is not as much an issue today, is it was earlier. But the latency and looping tracks still is. Storage wise, there is no real difference between ogg and mp3. And if computation load is an issue, you use uncompressed wav for short sound effects.
If you are using a game engine, read the recommendations of that engine.