Come to think of it, from reading that sticky I'm not sure if if the preset used to equal that command line, or if the command line is an alternative to the preset.
I've always just used presets anyway.
dev0
Aug 17 2004, 16:54
And it is not indicated in the sticky thread that it is either.
This is just another commandline for lame 3.90.3 to produce high quality 128kbps MP3s. It uses a slightly lower lowpass than --alt-preset cbr 128.