@Eriks - maybe you are right!
@tsioc -
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So, would they sound the same with different quality value but same bitrate?
its possible
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well, what I meant was that with 1.0.1 I can set the quality to 5, and the bitrate is around 160. With GT3B1, I have to lower the quality to 4.6 to get the same bitrate.
I just encoded a file using the same settings as you and got different results. for example, 1.0.1 was at 182Kbps and GT3 was at 215Kbps. So, I think this type of comparison is not possible. I think the best think to do is to abx both and use which ever sounds best for you.