I cannot seem to ABX that sample with your Quick Time encodings, but it's easy to ABX with Nero AAC at the same bitrate:
foo_abx 1.3.4 report
foobar2000 v1.1.2 beta 1
2011/01/10 23:52:16
File A: C:\Users\--------\Downloads\08___Hysteria_cut.flac
File B: C:\Temp\08___Hysteria_cut.m4a
23:52:16 : Test started.
23:52:39 : 01/01 50.0%
23:52:50 : 02/02 25.0%
23:53:10 : 03/03 12.5%
23:53:28 : 04/04 6.3%
23:53:38 : 05/05 3.1%
23:54:01 : 06/06 1.6%
23:54:09 : 07/07 0.8%
23:54:15 : 08/08 0.4%
23:54:28 : 09/09 0.2%
23:54:44 : 10/10 0.1%
23:54:58 : 11/11 0.0%
23:55:21 : 12/12 0.0%
23:55:22 : Test finished.
----------
Total: 12/12 (0.0%)
foo_abx 1.3.4 report
foobar2000 v1.1.2 beta 1
2011/01/10 23:57:46
File A: C:\Users\--------\Downloads\08___Hysteria_cut__true_VBR__q_60_.m4a
File B: C:\Temp\08___Hysteria_cut.m4a
23:57:46 : Test started.
23:57:52 : 01/01 50.0%
23:57:55 : 02/02 25.0%
23:58:00 : 03/03 12.5%
23:58:06 : 04/04 6.3%
23:58:11 : 05/05 3.1%
23:58:15 : 06/06 1.6%
23:58:18 : 06/07 6.3%
23:58:21 : 07/08 3.5%
23:58:26 : 08/09 2.0%
23:58:30 : 09/10 1.1%
23:58:36 : 10/11 0.6%
23:58:40 : 11/12 0.3%
23:59:02 : 11/13 1.1%
23:59:09 : 12/14 0.6%
23:59:12 : 13/15 0.4%
23:59:21 : 14/16 0.2%
23:59:33 : 15/17 0.1%
23:59:38 : 16/18 0.1%
00:00:04 : 17/19 0.0%
00:00:13 : 18/20 0.0%
00:00:16 : Test finished.
----------
Total: 18/20 (0.0%)
Also possible to ABX with LAME 3.98.4 at V5, due to warbling:
foo_abx 1.3.4 report
foobar2000 v1.1.2 beta 1
2011/01/11 00:02:55
File A: C:\Users\--------\Downloads\08___Hysteria_cut.flac
File B: C:\Temp\08___Hysteria_cut.mp3
00:02:55 : Test started.
00:03:02 : 01/01 50.0%
00:03:08 : 02/02 25.0%
00:03:23 : 03/03 12.5%
00:03:28 : 04/04 6.3%
00:03:33 : 05/05 3.1%
00:03:41 : 06/06 1.6%
00:03:53 : 07/07 0.8%
00:04:01 : 08/08 0.4%
00:04:08 : 09/09 0.2%
00:04:16 : 10/10 0.1%
00:04:34 : Test finished.
----------
Total: 10/10 (0.1%)