I just encoded some songs in both ogg format and mp3. Ogg at 128 and mp3 at 192 and using my crappy SBLive Platinum sound card and Sony DJ headphone the ogg songs sounds better. Not a night and day difference but detectable.

Interesting! The more I think about it I am motivated to try to come up with something that would help me figure out what my ears think are better (I pass hearing tests OK, but I don't have what I consider the most discriminating ears). I may take this thought to Off-Topic or somewhere...