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Old Oct 25, 2019, 04:12 AM
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TerraEpon TerraEpon is offline
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Join Date: Jun 2009
Posts: 423

At the higher bitrates it's basically irrelevant -- it's really the lower bitrates (192 and below) that AAC shines over Mp3. At 320 they are probably effectively identical.
Honestly the best quality is LAME-encoded V0 MP3 because it's effectively the same quality at 320 for smaller space.

(That all said, lossy formats are dumb anyway and lossless is ALWAYS the way to go when possible).
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