The bitrate doesn't influence low frequency extension – in contrast to the high end. But it depends on the encoder: some limit the bandwidth already at 256 kbps, other don't even at 128 kbps. However, the bandwidth limitation isn't the only quality criterion, not even the most important one. What counts more is the data reduction factor itself.
The iPod's lack of bass nevertheless certainly isn't pure invention. I experience the same with my Archos Jukebox, but only with
low impedance headphones, not with my HD 600, e.g.! So I'm quite sure that all those complainers use such ones with their iPods. I've already posted a concerning hint at measurements made from the German «Stereoplay» magazine – and extrapolated the curve representing a 20 ohm load to some common headphones:
Sony MDR-F1 (12 ohms)
20 Hz -17 dB ... 30 Hz -11 dB ... 40 Hz -8 dB ... 70 Hz -5 dB ... 100 Hz -3.5 dB
Reference curve (20 ohms)
20 Hz -10.5 dB ... 30 Hz -7 dB ... 40 Hz -5 dB ... 70 Hz -2.5 dB ... 100 Hz -1.5 dB
Etymotic ER-4P (27 ohms)
20 Hz -8.5 dB ... 30 Hz -6 dB ... 40 Hz -4 dB ... 70 Hz -2 dB ... 100 Hz -1 dB
Grado SR 60 (32 ohms)
20 Hz -7 dB ... 30 Hz -4.5 dB ... 40 Hz -3 dB ... 70 Hz -1.3 dB ... 100 Hz -0.7 dB
Koss Portapro (60 ohms)
20 Hz -3 dB ... 30 Hz -1.5 dB ... 40 Hz -1 dB ... 70 Hz -0.3 dB ... 100 Hz -0.1 dB
Sennheiser HD 590 (120 ohms)
20 Hz -1 dB ... 30 Hz -0.5 dB ... 40 Hz -0.3 dB ... 70 Hz -0.05 dB ... 100 Hz -0.0 dB
JaZZ