I recently got into a discussion about the advantages of AAC over MP3. Seeing as how 1) AAC represents so many years of work and research over MP3, 2)listening tests have shown AAC to be superior to MP3 at 64kbps and 128kbps, I thought it fair to say that AAC was superior at all bitrates. After all, the general sentiment around here is that AAC files are about 25% smaller than MP3 files of the same quality. So at the same bitrate, AAC files should be of superior quality. Of course to be absolutely sure, one would need to perform listening tests. But I felt my statement was reasonable enough to stand on its own.
Others disagreed. They say there's no way one should make such a statement without listening tests to back it up. Regarding my first point above, they wanted an explanation as to what problems MP3 had that AAC improves upon. And they dismiss my second point, saying that AAC is tuned for lower bitrates, so of course it wins at 128kbps and below. And since it's tuned for lower bitrates, it may do weird things at higher bitrates.
I say their argument is rubbish, based on guesses and speculation, but I'm wondering what people around here think. If you agree with me, please help me in explaining to them what improvement (technically) that AAC includes over MP3. Also, the discussion was focused around LC-AAC.
So, is it safe to say AAC produces better results than MP3 at all bitrates?