To make ganache, heat heavy whipping cream, 1 tsp coffee extract, and 1 tsp espresso powder in a stock pot over medium-high heat until bubbly.
Place chopped chocolate pieces (or chocolate chips) in a heat-proof bowl. Add 1/2 tsp salt and pour on hot heavy whipping cream and espresso mixture. Let stand for 1 minute to melt.
Mix ganache with a whisk until homogenous. Cover and let stand while preparing the rest of the cake layers.
To make coffee buttercream, beat softened butter with 1 3/4 cups powdered sugar in a stand mixer on low until combined. Then, turn up mixture to medium speed and beat for 2-3 minutes.
On low speed, add 3 tsp coffee extract and a pinch of salt. Set coffee buttercream aside until ready to use.
Preheat oven to 425°F. In a stock pot, combine strong espresso, water, 4 tbsp espresso powder, and 1 1/2 cups sugar. Cook over medium-high heat, being careful that it doesn't overflow, for about 10 minutes until thickened and syrupy. Remove from heat until ready to use.
In a large mixing bowl, combine 4 eggs, melted butter, almond flour, cocoa powder, AP flour, 1 tsp salt, and 2/3 cup powdered sugar. Whisk until combined.
In a separate bowl or stand mixer, whip 5 egg whites on low until foamy, about 2-3 minutes. Turn up the mixer speed and gradually add 3 tbsp white sugar until egg whites whip into medium/stiff peaks.
Fold egg whites into chocolate cake base with a spatula, being careful not to deflate the batter. Transfer to a lightly greased parchment-lined baking sheet and smooth until level.
Bake for 8-12 minutes until cake springs back when touched.
Remove cake from oven and flip cake onto your work surface, cake-side down. Carefully remove parchment.
Cut your cake into 3 equal rectangular pieces, measuring on the long side. Place onto a plastic-wrap-covered work surface or baking dish.
Brush 1/4 of your coffee syrup onto the first cake rectangle with a pastry brush until soaked. Top with 1/2 of your coffee buttercream and smooth into an even layer. Then, top with your next cake layer and soak with more of the coffee syrup. It is helpful to chill each layer before adding the next to ensure evenness. If you do, make sure to soak all cake layers while warm.
On top of your second cake layer, smooth your chocolate ganache until even and level and chill until firm. Then, top with your last cake layer, which should be soaked. Finally, top your last cake layer with the rest of your coffee buttercream and set the whole cake in the fridge until firm.
Melt the rest of your semi-sweet chocolate in a microwave-safe bowl until runny. Add a little melted butter or coconut oil if your chocolate is too thick. Pour over the top of your opera cake evenly and set until firm.
Trim the edges of your opera cake 1/4" on every side to create perfect, flat edges. Then, cut your opera cake into 10 equal slices and soak the slices with any remaining coffee syrup.