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IMhO: transcoded with VBR from some other lossy will be larger than if encoded from original WAV!
This, generally speaking, just isn't true.
The size of the transcoded file will mainly depend on:
- the original signal's properties
- which lossy codec and parameters you used
- what VBR settings (including quantization strategy, noise shaping etc.) you're using with the second lossy codec.
In fact, a clever codec might very well discard (or substitute) most of the noise introduced by the first encode, so that the new filesize will be a bit smaller, even for the same codec and parameters.
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If you transcoded you should force smaller bitrate then you have in you encode.
Again, this is wrong in general.
In general, you just have to ensure that you waste as few bits as possible during the second encode. This means you'd have to encode using a comparable or slightly inferior
quality... which, if you use two different codecs, doesn't necessary mean a lower bitrate !
Exemple: When transcoding from MPC --radio, which MP3 settings should you use ? Well, maybe --alt-preset standard.... except if you want to preserve as much time resolution as possible, in which case you'd prefer --alt-preset insane !