QUOTE(The Irish Man @ Nov 17 2006, 19:51)

So I need a easily understood explanation of why MP3 is better than MP2, as the Manager won't believe me.
(Has to be easily understood as he's 62)
Because it was designed to be.
When MPEG designed MPEG 1, they made 3 codecs:
MPEG 1 Layer 1
MPEG 1 Layer 2 (MP2)
MPEG 1 Layer 3 (MP3)
of increasing complexity (MP3 being the most complex) and peformance (MP3 having the highest performance).
The wikipedia article linked to earlier has more in depth technical information on the differences.
QUOTE(xmixahlx @ Nov 17 2006, 20:32)

if kept at high bitrates (like, >=256) than mp2 can be as good or better than mp3.
I wouldn't bet any money on that, though. What most likely will happen is that they will both be indistinguishable.
Now, if the choice is between a 256kbps MP2 solution and a 256kbps MP3 solution, then I would pick on practical considerations: which system is cheaper, easier to operate, more flexible, ...