QUOTE(plnelson @ Jul 3 2007, 21:58)

BTW - is 196 or 224 considered a "high" bitrate? 128 kbps MP3 CBR - regardless of the encoder - to my ears, sounds gawd-awful for cymbals, high brass notes, and applause, or in complex orchestral passages.
I guess you write about the common 128 kbit/s CBR files found throughout the internet here, which are usually encoded by technically inexperienced people who often use outdated encoders (Blade, old Fraunhofer...) and even go for full stereo mode because they don't trust the joint stereo one. Someone who knew what he was doing wouldn't ever do evil things like these, hence you can't use these encodings as a valid argument to question the quality of a ~128 kbit/s MP3 file. And disregarding the encoder doesn't make any sense at all, due to the quality of a well-tuned encoder drastically differing from a rudimentary one (ever compared LAME/latest Fraunhofer to Blade/Shine?). That would be the same like replacing your speedy Ferrari's engine by an old Fiat Panda's one and then claiming that the Ferrari was a slow piece of scrap.
Following my personal definition 192 kbit/s do prove being a high bitrate, due to noticeably lower
average ones already being transparent to my ears. LAME -V 5, which commonly averages closely above 128 kbit/s, is just fine to me. I'm not alone in this case, as you can see in
this poll. CBR isn't taken into account here, because in my opinion this restricted mode doesn't provide representative results concerning an encoder which features both a decent VBR algorithm and a good psymodel.
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And in general, in discussions on forums like this, you get posters asserting that "everyone knows" it's just a generally-understood fact that the iTunes encoder is not very good (though they usually do so without citing references).
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128kbps AAC sounds merely awful on the same material. (I do NOT understand how people can pay perfectly good money for the 128 kbps AAC's they sell on iTunes!)
In the above quote you criticize people not citing references when discussing the quality of an encoder, but in the lower one you make a very subjective, non-referenced statement yourself. A good reference to support your opinion about iTunes-AAC @128 kbit/s would be a log of a proper ABX test.
Besides, have you had a look at the latest 48 kbit/s multiformat test? Lots of people obviously had troubles hearing differences between the source and the 96 kbit/s iTunes AAC high anchor, as Sebastian Mares also stated in his summary. And 128 kbit/s are fairly above this anchor's bitrate, though I have to add that I'm not aware of the exact quality of the iTunes portfolio myself, due to not being a client of online music shops. It might be possible that someone actually screwed something up in the iTunes files' case. If it was like that, the results of your ABXing could provide useful information.
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I admit that 196 VBR MP3 sounds OK to me, but that's not much higher than the "gawd-awful" setting.
What "gawd-awful" setting? The possibly Blade-encoded, 128 kbit/s CBR full stereo one? Even if the same encoder in joint stereo mode was used for both files, the step from 128 kbit/s to ~192 kbit/s would still include a whoppy 50% rise in bitrate and the switch from CBR to the quality-based VBR. I'm very sure a proper listening test would prove that this made a serious difference.