Here is a small test with the sample I just posted called "Alpha" (by Vangelis).
Nero Digital 3.1.0.2, new LC encoder, Streaming, ABR:
foo_abx 1.3 report
foobar2000 v0.9 beta 13
2005/12/28 11:41:17
File A: D:\Vangelis - Alpha.mp4
File B: D:\Vangelis - Alpha.wv
11:41:17 : Test started.
11:41:56 : 01/01 50.0%
11:42:01 : 02/02 25.0%
11:42:22 : 03/03 12.5%
11:42:27 : 04/04 6.3%
11:42:33 : 05/05 3.1%
11:42:44 : 06/06 1.6%
11:42:49 : 07/07 0.8%
11:43:03 : 08/08 0.4%
11:43:06 : Test finished.
----------
Total: 8/8 (0.4%)
Some pre-echo, but not very disturbing - I would give it a 4.
LAME 3.97b2, -V5 --vbrnew:
foo_abx 1.3 report
foobar2000 v0.9 beta 13
2005/12/28 11:47:13
File A: D:\Vangelis - Alpha.wv
File B: D:\Vangelis - Alpha.mp3
11:47:13 : Test started.
11:48:13 : 01/01 50.0%
11:48:15 : 02/02 25.0%
11:48:18 : 03/03 12.5%
11:48:20 : 04/04 6.3%
11:48:22 : 05/05 3.1%
11:48:24 : 06/06 1.6%
11:48:26 : 07/07 0.8%
11:48:28 : 08/08 0.4%
11:48:29 : Test finished.
----------
Total: 8/8 (0.4%)
Pre-echo, but performs slightly better than Nero IMO. I would give it a 4.3.
AoTuV 4.51, -q 4:
foo_abx 1.3 report
foobar2000 v0.9 beta 13
2005/12/28 11:48:52
File A: D:\Vangelis - Alpha.wv
File B: D:\Vangelis - Alpha.ogg
11:48:52 : Test started.
11:49:25 : 01/01 50.0%
11:49:37 : 02/02 25.0%
11:49:41 : 03/03 12.5%
11:49:51 : 04/04 6.3%
11:50:07 : 05/05 3.1%
11:50:10 : 06/06 1.6%
11:50:16 : 07/07 0.8%
11:50:23 : 08/08 0.4%
11:50:29 : Test finished.
----------
Total: 8/8 (0.4%)
Pretty bad - smeared sound, HF boost. Score: 3