This seems to be available directly in apt now (running Kubuntu 22.04), so you don't need to download the debfile separately. However, for me (at least) the issue remained. I had to manually softlink the library which fixed problems with VLC and ffmpegthumbnailer.
I have the package installed:
sudo apt install libfdk-aac-dev
Reading package lists... Done
Building dependency tree... Done
Reading state information... Done
libfdk-aac-dev is already the newest version (2.0.2-1).
and the libraries exist:
ls /usr/lib/x86_64-linux-gnu/libfdk-aac.
libfdk-aac.a
libfdk-aac.so
libfdk-aac.so.2
libfdk-aac.so.2.0.2
Installing the debfile manually doesn't create this file either. I've tried making a soft link:
sudo ln -s /usr/lib/x86_64-linux-gnu/libfdk-aac.so /usr/lib/x86_64-linux-gnu/libfdk-aac.so.1
Though this might not work all the time, because in theory so.1 and so.2 are not ABI compatible (as I understand the naming schemes). But why would these tools (also installed on apt) depend on an outdated library. So it's possible something else went wrong during the upgrade.
sudo apt-get install libfdk-aac-dev
and try ffmpeg again...