A 16khz cutoff is a very common mp3 encoding artifact, usually 128kbps but not always. Newer lame will very often filter if not entirely cut off everything above 16khz. Because there is supposed to be little usable info up there it is a common place to steal space from
Hydrogen audio has a dozen good threads on the subject and this page has some good diagrams
http://www.walterdevos.be/how-to-check-quality-of-mp3-file
I would venture to say that AAC to mp3 transcodes are actually quite rare, since someone only gets AAC on purpose there wouldn't be much reason to transcode to mp3. All legal (or otherwise) download sites have mp3 already. But one never knows