As for layer 2, it's unfair to compare it at 128kbit as it wasn't intended for bitrates that low. 256kbit would be a fair test.

I was under the impression the layer 2 standard supported bitrates from 32 to 384 kbit/s. [MPEG Audio]
Are you saying that although 128kbit/s is supported it is not meant to be used?


Given the right equipment you can still tell the difference with 256kbit layer 3 encodes.

I agree that this is a possibility, I personally can't tell the difference... but the point was that for the same bitrate layer 3 should produce higher quality audio.


As a matter of interest, have you actually tried attempting to distinguish between 256kbit/s layer 2/3 and the original CD? If so, any specific track? I'd like to try it out myself.

Bryan