OH YEAH!
OK, starting to test. This thread will be edited and will contain detailed, ahm, details

..
41_30sec_32khz_80.aac - build a sounds better, was hard to choose.
41_30sec_32khz_96.aac - build a sounds better, hard to choose.
41_30sec_44khz_80.aac - build b sounds better.
41_30sec_44khz_96.aac - build a sounds better.
41_30sec_44khz_128.aac - build a sounds better, hard to choose.
applaud_32khz_80.aac - build b sounds better
applaud_32khz_96.aac - build a, hard to choose
applaud_44khz_80.aac - build b, hard to choose
applaud_44khz_96.aac - build a
applaud_44khz_128.aac - build b
bullet_32khz_80.aac - build a, hard...
bullet_32khz_96.aac - build a, hard
bullet_44khz_80.aac - build a, both have terrible noise..
bullet_44khz_96.aac - build a better, again both have terrible noise

..
bullet_44khz_128.aac - build a, noice again
castanets_32khz_80.aac - build b sounds better
castanets_32khz_96.aac - build b
castanets_44khz_80.aac - build b
castanets_44khz_96.aac - build b
castanets_44khz_128.aac - build b
fatboy_32khz_80.aac - build b
fatboy_32khz_96.aac - build b, although it has a noticable bad clicking noise, hard to notice quality difference between a and b other than the click though.
fatboy_44khz_80.aac - build b better
fatboy_44khz_96.aac - build b
fatboy_44khz_128.aac - build b, BUT, terrible clicking noise at one point like in 32khz_96, but other than that quality is much better than a, unlike 32khz_96
NIN_becoming_32khz_80.aac - build b
NIN_becoming_32khz_96.aac - build a
NIN_becoming_44khz_80.aac - build b
NIN_becoming_44khz_96.aac - build b
NIN_becoming_44khz_128.aac - build a
si02_32khz_80.aac - build b, easy
si02_32khz_96.aac - build b, easy
si02_44khz_80.aac - build b, easy
si02_44khz_96.aac - build b, easy
si02_44khz_128.aac - build b, all easy
velvet_32khz_80.aac - build b, hard
velvet_32khz_96.aac - build b, hard
velvet_44khz_80.aac - build b
velvet_44khz_96.aac - build a
velvet_44khz_128.aac - build a
Weeeeew...... FINISHED.
As you can see, took much time, i like my results accurate

...
Glad to help.