I´ve written an article about decoding lossy codecs to elaborate on what I´ve already written here in response to the decoding problems of the X3. It bugged me that my arguments in this thread weren´t very... erm, cohesive so I tried to rectify it with my article, an article I wanted to write for quite some time (long before the X3).
I´ve also described what to avoid with lossy codecs, how to create the best MP3, WMA and AAC files ever... in short, it´s a long article. May you read it or not :D
P.S.: not interested in the X5 ;)
I do not think it's really off topic, even if it is, it's just a link and I'm glad that I see it here, otherwise I would not have discovered about such thing. Just a LITTLE off topic is not bad every now and then.