Well, I can tell you that I decided on using the --alt -bitrate -standard setting in Lame after much, much blind testing with the assistance of a friend. I don't know who says you can't tell the difference between 160 and 192, but I can 8 out of 10 times. I can tell the difference between 192 and --alt-bitrate-standard about 6 out of 10 times. Anything higher and I can't tell the difference at all. But everyone's going to have different results.