QUOTE(Ojay @ Jun 28 2007, 22:42)

The 5.1 code is saved outside the pre-existing frame data as "padding". This makes any mp3Surround file a standard MPEG-1 Layer-III file. The overhead is indeed 16kbps but in the case of CBR files the amount of padding increases to 32kbps (necessary if it wants to stay an MPEG-1 layer III file as only bitrates in 32kbps steps are supported by the specs). the 32kbps are in part 5.1 data and in part just filling bits.
A 5.1 channel MP3 will not provide better 2-channel stereo audio quality because it is actually a normal stereo MP3 with a third channel (hidden in the padding bits) for 5.1.
At lower bitrates a 16 kbps step is possible, e.g. from 112 kbps to 128 kbps. However, my example was 192 kbps, so you are correct. If the overhead and padding consume 32 kbps then 192 kbps CBR MP3S should provide as good stereo quality as a 160 kbps standard stereo CBR file, not better quality.
However, I don't know if Fraunhofer provides any details the about channel downmix system that is used for the stereo part of the file. That info would be needed for creating a comparable 160 kbps stereo file that could be used in an ABX test.
I also wonder how much channel separation is still available after 6 discreet channels are encoded to MP3S and decoded back to 6 separate channels.
The new commandline MP3S encoder and decoder versions offer some interesting features:
http://www.all4mp3.com/tools/sw_fhg_cl.html#50QUOTE
Whats New in Version 1.3:
New features - Encoder
OFL feature:
OFL (Original File Length) is a tool that puts information about the orignal file's length in the bitstream. A decoder that is aware of such OFL information can analyze it and then decode the bitstream having the same starting point and length as the original file (any codec delay or flushing at the end will be removed).
"-ofl" is the relevant switch.
VBR encoding:
the encoder can now produce bitstreams encoded with variable bitrate. Therefore five modes are provided that can be invoked with the "-m"-switch.
"-m 1..5" (where "1" represents highest quality and "5" lowest average bitrate).
Note: When encoding in VBR mode, "-br 0" must be used. CBR encoding is applied by using "-m 0" and the desired bitrate, e.g. "-br 128000" for 128kbit/s
VBRI header:
the encoder can prepend information about a VBR encoded bitstream by producing a so-called VBRI header (VBRI = VBR Index table).
"-vbri" is the relevant switch.
New features - Decoder
piping:
the decoder can read data from stdin and also write to stdout.
to read from stdin, "-if -" has to be used as input parameter,
to write to stdout, "-of -" is used accordingly.
decoding mp3sx bitstream:
the actual free command line decoder is now capable to decode
bitstreams that were produced with the mp3 sx converter tool.
If I understand this correctly the OFL feature provides info for gapless decoding.