I definitly cannot tell the diff between wav, 320 mp3 or 128 mp3. Forty years around heavy equipmemt, no mufflers, &LOUD!
Plus 4 years working with USAF fighter/trainer/etc jets first started destroying my hi-freq.
I allus rip cd's, some music from dvd's, and from (vinyl) lp's, at 320 mp3. As I said, I cant tell the diff, but I figure, go with the best/highest even if I cant tell, why not?
-c-