I want to get transparent encodings with Nero AAC from hight resolution (sometimes multichannel) audio sources like 5.1/24/96 or 2.0/24/192. Guaranteed "transparent" for me is lame V0 for CDDA quality. Which settings should I use with Quality-based Nero AAC VBR to get same results with relative to high-res source.

I noticed when encoded stereo 24/96 file with q>0.7 encoder crushed. With q=0.7 I've got average bitrate 378kbps, sound of result satisfies me, but may be i've missed something?

We'll check 24/96 q>0.7.

First thing I would suggest is that you resample to 16/44.1 using some good resampler. Keep original channel number. Then start from q 0.5 and go up until you can not hear artifact anymore. That way you will reduce bitrate a lot and get good enough quality.

I need to get transparency with original hi-res sources, not to reduce bitrate and audible loss of quality. If I resample to 16/44.1 I'll miss all advantages of hi-res source and this of course will be not transparent.

Try resampling to 16/44.1 and do blind ABX test to check if you notice any difference.