Hi guys, I'm newer on the forums, I used to make classics music into AAC format with Nero suites's "Ultra transform" setting, the bitrate is about 320Kbps.
I try to use newer neroAacEnc.exe with foobar recently. but the new settings is too indetermination. I'm wander if the new "-q8" setting is better than old "ultra transform"? and "HE" is better than "LC" profile?

The most recent Nero codec you can use is the one linked to in the following thread:
Nero commandline encoder

I won't tell you what to use, but 320Kbps is generally considered overkill, especially if you'll be using it on a portable player. If going the 320 route, why not store as lossless, then you won't have to worry about bitrate or any new flavor of codec.

HE-AAC is for lower bitrates. IIRC, around 80K and lower.

HE is expected to be better than LC at lower bitrates (< 96kbps) and HEv2 is expected to be better than HE at even lower bitrates (< 64kbps). I am not sure about exact border where one can claim that HE is better than LC or HEv2 than HE. But don't expect that HE is better than LC at higher bitrates, especially not above 128kbps. This is based on subjective tests that were conducted during development of SBR and PS.