I didn't do tests with mp3s because my main source is a Mac running iTunes and I use AAC. But here is what I found out about that...
At 128, artifacting is fairly common in complex textures. By 192, it pretty much disappears. However, I found one particular record with a very complex texture of massed strings in an orchestra that still artifacted at 192. Bumping it up to 256 completely corrected it. I couldn't determine any difference between 256 AAC and Apple Lossless or AIFF. So my standard settings for my music server are 256 AAC VBR. (a little bit of overkill, just to be safe.) I have had no problem with any files encoded this way. I imagine that would translate to 320 MP3, because I find that AAC sounds the same as MP3 at one setting higher.
I conducted the tests using two iPods line level matched hooked into my amp via line out. I used Sennheiser HD590 cans. Previously, I had dine tests between my iPod and Mac playing AIFF files against several CD players and an SACD player and couldn't determine a difference between any of those as long as the audio files were the same.







