Abstract: Residual Vector Quantization (RVQ)-based neural audio codecs (NACs) enable high-fidelity audio distribution at unprecedentedly low bitrates through discrete token-based representations. However, this shift disrupts traditional forensics, as non-linear neural transcoding obscures the underlying traces of legacy compression. This study defines the forensic gap and proposes a Transformer-based framework designed to leverage the hierarchical and temporal dependencies inherent in RVQ sequences. By modeling inter-layer causal relationships and dynamic forensic significance, our model effectively disentangles superimposed artifacts from legacy-to-neural transcoding. Experimental results achieve 97%+ accuracy for codec identification and robust joint identification performance across 32-128 kbps. These results demonstrate that traditional codec traces persist even after neural transcoding, supporting the feasibility and necessity of neural-codec-aware audio forensics.