There are no rules. For some users it's likely that 64 kbps encodings with HE-AAC is good enough even for music. For some others, 192 kbps LC is still not transparent (it's at least what they would claim). In my case, I still have troubles to accept HE-AAC encodings even for movies (probably because I'm used to listen them with headphones which reveal some specific issues). But for music, I consider 128 kbps LC-AAC as excellent for three years (see
here) with iTunes AAC encoder (Nero is constantly reducing the gap), at least for non-critical purpose.
LAME MP3 at ~192 kbps (VBR) is better than AAC at 128 kbps, and even LAME MP3 at ~130 kbps (VBR again) is fully competitive with LC-AAC as it was revealed during
the last multiformat test.
So you should test by yourself. Several people choose to stay with MP3 and some others decided to get back to MP3 after a small Vorbis/AAC/MPC escape (it's my case, but I consider AAC as better without one hesitation - see again my tests). The need for an alternative format is not obvious unless you're interested by low bitrate; in this case, HE-AAC is probably the best choice.
For scripting a modern AAC encoder: Dimzon has published two small applications which makes the use of Nero AAC and Winamp AAC possible and easy through different software (like foobar2000). Take also a look on kurtnoise
BeLight