Hello everyone!
I just conducted a tiny listening test to decide which bitrates to choose for my portable player (Trekstor i.Beat organix - MP3, WMA, Vorbis) and the mobile phone (Sony Ericsson K610i, MP3, WMA, HE-AACv2) in the future. Since both devices are equipped with small 512 MB flash storages I keep encoding to low, not implicitly transparent bitrates, to be able to squeeze satisfying amounts of music onto them. Up to this point the bitrates and codecs of choice were 80 kbps aoTuV beta 5 for the portable and 64 kbps HE-AAC for the mobile, with album ReplayGain irreversibly applied to the files themselves using foobar's converter. These encodings are gonna be replaced by track ReplayGain and LC-AAC instead of the HE solution, due to the mobile heavily draining batteries during playback. The only question was whether to encode to 64 or 80 kbps this time, hence I ABXed an extremely well-mastered and highly dynamic song produced by Rush, "Turn the Page" of the "Hold Your Fire" album.
Please note that this test was neither about transparency nor about representative results about the encoders in general, they were just for comparison whether there are clearly to distinguish differences between the two different quality settings, differences that would make encoding to 80 instead of 64 kbps worthwhile in conjunction with a flash-based portable player and its common headphones/earbuds. Talking about earbuds, the test was performed with average €30 headphones (Sennheiser HD 457) covering my two spoons.
A very noticeable and therefore good to ABX moment in "Turn the Page" are the 5th and 6th second of this small sample, the bang of the drums heard there sounds dull on extremely low bitrate encodings, hence I kept using it for all 5 tests I conducted so far. The results were quite interesting:
aoTuV beta 5 -q0:
foo_abx 1.3 report
foobar2000 v0.9.4.2
2007/03/28 15:32:42
File A: D:\Dokumente und Einstellungen\Tobias\Desktop\08 - Turn the Page.ogg
File B: S:\FLAC\Rush\Hold Your Fire\08 - Turn the Page.flac
15:32:42 : Test started.
15:33:05 : 01/01 50.0%
15:33:21 : 02/02 25.0%
15:33:57 : 03/03 12.5%
15:34:23 : 04/04 6.3%
15:34:59 : 05/05 3.1%
15:36:21 : 06/06 1.6%
15:37:00 : 07/07 0.8%
15:37:05 : Test finished.
----------
Total: 7/7 (0.8%)
Nero -lc -q 0.15:
foo_abx 1.3 report
foobar2000 v0.9.4.2
2007/03/28 15:38:38
File A: D:\Dokumente und Einstellungen\Tobias\Desktop\08 - Turn the Page.m4a
File B: S:\FLAC\Rush\Hold Your Fire\08 - Turn the Page.flac
15:38:38 : Test started.
15:40:24 : 01/01 50.0%
15:41:13 : 02/02 25.0%
15:42:28 : 03/03 12.5%
15:42:45 : 04/04 6.3%
15:43:54 : 05/05 3.1%
15:44:28 : 06/06 1.6%
15:46:00 : 07/07 0.8%
15:46:03 : Test finished.
----------
Total: 7/7 (0.8%)
aoTuV beta 5 -q1:
foo_abx 1.3 report
foobar2000 v0.9.4.2
2007/03/28 16:01:26
File A: D:\Dokumente und Einstellungen\Tobias\Desktop\08 - Turn the Page80.ogg
File B: S:\FLAC\Rush\Hold Your Fire\08 - Turn the Page.flac
16:01:26 : Test started.
16:02:01 : 01/01 50.0%
16:02:39 : 01/02 75.0%
16:05:06 : 01/03 87.5%
16:05:09 : Test finished.
----------
Total: 1/3 (87.5%)
Nero -lc -q 0.18:
foo_abx 1.3 report
foobar2000 v0.9.4.2
2007/03/28 15:56:16
File A: D:\Dokumente und Einstellungen\Tobias\Desktop\08 - Turn the Page80.m4a
File B: S:\FLAC\Rush\Hold Your Fire\08 - Turn the Page.flac
15:56:16 : Test started.
15:57:19 : 01/01 50.0%
15:57:58 : 01/02 75.0%
15:58:36 : 01/03 87.5%
16:00:22 : 01/04 93.8%
16:00:29 : Test finished.
----------
Total: 1/4 (93.8%)
The two 64 kbps encodings against each other:
foo_abx 1.3 report
foobar2000 v0.9.4.2
2007/03/28 16:16:10
File A: D:\Dokumente und Einstellungen\Tobias\Desktop\08 - Turn the Page.m4a
File B: D:\Dokumente und Einstellungen\Tobias\Desktop\08 - Turn the Page.ogg
16:16:10 : Test started.
16:19:59 : 01/01 50.0%
16:21:10 : 01/02 75.0%
16:23:08 : 01/03 87.5%
16:23:12 : Test finished.
----------
Total: 1/3 (87.5%)
The results reveal drastic quality improvements of both encoders if average bitrates of ~64 kbps are increased to ~80 kbps. While I didn't have any problems ABXing the dull sound of the drums at 64 kbps with both encoders, I was entirely unable to find clear differences between lossy @ 80 kbps and FLAC. Even more interesting, aoTuV Vorbis and Nero LC-AAC turned out being equal competitors if released on this sample, as you can see in the last test.
The conclusion is quite obvious: 80 kbps are definitely the better choice if a good compromise between file sizes and quality is needed, at least in situations like these where higher bitrates aren't an option at all. This, of course, only applies to the non-audiophile user (like me) who hasn't trained his hearing for ABXing artifacts at low bitrates, and if the files are gonna be played back by typical portable devices instead of high-quality equipment. If all these points are valid, the one or other user might find my results helpful, hence I posted them here.