As per request of Dynamic here : http://www.hydrogenaudio.org/forums/index....st&p=829951 (http://www.hydrogenaudio.org/forums/index.php?showtopic=100182&view=findpost&p=829951)
Here's a sample of the FLAC(source) file I used to create a MP3 CBR 320kbps from to ABX between the two. Be especially aware of the drum break and the high hat right after it @ seconds ~4-5.
Here's the version of the excerpt that I encoded using lame 3.99r with foobar2000's Converter set to the Best Quality 320kbps CBR position (no other processing enabled, Replaygain info removed from file).
I was personally unable to ABX it against the FLAC original.
Qaac converted sample @ CBR 128kbps
For those (http://www.hydrogenaudio.org/forums/index.php?s=&showtopic=100256&view=findpost&p=840628) wanting to confirm I did in fact use a correctly encoded -b 320 CBR mp3 and the V0 I used just now: