Do you take a lossless song -> convert it to lossy -> load both to abx without dsp/replaygain? In that case the volume should be the same. I haven't noticed any volume variation in my tests. You also might have good ears, too. I know that for me mp3 starts getting transparent around v2, but I still can distinguish between them even if it's extremely hard.
I use a lossless source and then convert it to lossy. Following that I load both into abx.
This happens with or without replaygain, but i'll run another test just be sure.
Here are my previous results:
Opus 256
foo_abx 1.3.4 report
foobar2000 v1.2.6
2013/06/10 11:12:33
File A: C:\Users\XXXXX\Music\Cuetools Coverted\Fear Factory\1995 - Demanufacture (Digipak)\01. Demanufacture.flac
File B: L:\Libraries\Music\Fear Factory - Demanufacture (Digipak)\Fear Factory - Demanufacture.opus
11:12:33 : Test started.
11:13:13 : 01/01 50.0%
11:13:21 : 02/02 25.0%
11:13:29 : 03/03 12.5%
11:13:40 : 04/04 6.3%
11:13:49 : 05/05 3.1%
11:14:02 : 06/06 1.6%
11:14:12 : 07/07 0.8%
11:14:30 : 08/08 0.4%
11:14:38 : 09/09 0.2%
11:15:17 : 10/10 0.1%
11:15:25 : 11/11 0.0%
11:15:44 : 12/12 0.0%
11:15:50 : 13/13 0.0%
11:16:11 : 14/14 0.0%
11:16:25 : 15/15 0.0%
11:16:35 : 16/16 0.0%
11:16:46 : 17/17 0.0%
11:17:15 : 18/18 0.0%
11:17:23 : 19/19 0.0%
11:17:32 : 20/20 0.0%
11:18:06 : Test finished.
----------
Total: 20/20 (0.0%)
Ogg Vorbis -q 5
foo_abx 1.3.4 report
foobar2000 v1.2.6
2013/06/10 10:07:38
File A: C:\Users\XXXXX\Music\Cuetools Coverted\Fear Factory\1995 - Demanufacture (Digipak)\01. Demanufacture.flac
File B: L:\Libraries\Music\Fear Factory - Demanufacture (Digipak)\Fear Factory - Demanufacture.ogg
10:07:38 : Test started.
10:09:07 : 01/01 50.0%
10:09:18 : 02/02 25.0%
10:09:33 : 03/03 12.5%
10:10:57 : 04/04 6.3%
10:11:10 : 04/05 18.8%
10:11:20 : 05/06 10.9%
10:11:34 : 06/07 6.3%
10:11:48 : 07/08 3.5%
10:11:58 : 07/09 9.0%
10:12:13 : 08/10 5.5%
10:12:21 : 09/11 3.3%
10:12:55 : Test finished.
----------
Total: 9/11 (3.3%)
I didn't go to 20 on the vorbis test because at the time I wasn't sure if it was the codec or not.
--------------------------UPDATE----------------------------
So I ran the test again after highlighting both tracks and selecting "remove ReplayGain information from files" and ran the ABX test. This time it felt more difficult, though I could still detect a slight difference in how "powerful" the samples sounded. Maybe the reason why I was able to detect the nuances more easily before was because foobar uses album gain by default (I remember reading that somewhere), so perhaps when I converted to lossy, that information might have been carried over. If what chronosphere says about how abx treats replaygain values is true, then this could be an explanation. Anyway, here are my results with opus at 256 and no ReplayGain:
foo_abx 1.3.4 report
foobar2000 v1.2.6
2013/06/10 15:00:27
File A: C:\Users\XXXXX\Music\Cuetools Coverted\Fear Factory\1995 - Demanufacture (Digipak)\01. Demanufacture.flac
File B: L:\Libraries\Music\Fear Factory - Demanufacture (Digipak)\Fear Factory - Demanufacture.opus
15:00:27 : Test started.
15:01:06 : 01/01 50.0%
15:01:19 : 02/02 25.0%
15:01:38 : 03/03 12.5%
15:01:57 : 03/04 31.3%
15:02:06 : 04/05 18.8%
15:02:22 : 05/06 10.9%
15:02:31 : 06/07 6.3%
15:02:41 : 07/08 3.5%
15:03:06 : 08/09 2.0%
15:03:51 : 09/10 1.1%
15:04:07 : 10/11 0.6%
15:04:27 : 10/12 1.9%
15:04:43 : 11/13 1.1%
15:05:33 : 12/14 0.6%
15:05:42 : 13/15 0.4%
15:05:54 : 14/16 0.2%
15:06:27 : 15/17 0.1%
15:06:40 : 16/18 0.1%
15:07:04 : 17/19 0.0%
15:07:27 : 18/20 0.0%
15:08:08 : Test finished.
I am open to running another test with higher bitrates or another codec like vorbis if any of you think it's necessary or are interested.