mp3(128kbps fraunhofer,lame HQ=ON) handles better low frequencies.
atrac3-132kbps(lp2) handles better high frequencies.
I can't say which encoder clearly wins.
All(most of them)the mp3 encoders except fraunhofer and lame sounds robotic.
In my opinion the best audio encoder is AAC (Dolby Laboratories).
AAC-128kbps sounds fantastic.
The big disadvantage of AAC: PAINFULLY SLOW!!! (5x realtime-P4 2.3GHz)
Make some tests with a lot of music tracks and a good pair of headphones and see what sounds better to you.
Atrac v.1 sounds terrible(for 292kbps),Atrac v3.5/4/4.5/type-r sounds exceptional.The same with atrac3.Its a new codec and needs a lot of improvements.
Imagine atrac3 type-r.... :shock: