the used track is just 2s length of noise, so the bitrate is almost the same (very low) for nero and MPC
MPC : foo_abx 1.3.3 report
foobar2000 v0.9.6.4
2009/10/17 01:35:02
File A: Noise_Test.mpc
File B: Noise_Test.wav
01:35:02 : Test started.
01:35:12 : 01/01 50.0%
01:35:21 : 02/02 25.0%
01:35:28 : 03/03 12.5%
01:35:37 : 04/04 6.3%
01:35:44 : 05/05 3.1%
01:35:52 : 06/06 1.6%
01:35:59 : 07/07 0.8%
01:36:06 : 08/08 0.4%
01:36:12 : 09/09 0.2%
01:36:19 : 10/10 0.1%
01:36:26 : 11/11 0.0%
01:36:33 : 12/12 0.0%
01:36:39 : 13/13 0.0%
01:36:46 : 14/14 0.0%
01:36:53 : 15/15 0.0%
01:37:00 : 16/16 0.0%
01:37:07 : 17/17 0.0%
01:37:13 : 18/18 0.0%
01:37:23 : 19/19 0.0%
01:37:30 : 20/20 0.0%
01:37:35 : Test finished.
----------
Total: 20/20 (0.0%)
NAAC : foo_abx 1.3.3 report
foobar2000 v0.9.6.4
2009/10/17 01:38:43
File A: Noise_Test.mp4
File B: Noise_Test.wav
01:38:43 : Test started.
01:38:50 : 01/01 50.0%
01:38:56 : 02/02 25.0%
01:39:02 : 03/03 12.5%
01:39:08 : 04/04 6.3%
01:39:20 : 05/05 3.1%
01:39:26 : 06/06 1.6%
01:39:31 : 07/07 0.8%
01:39:36 : 08/08 0.4%
01:39:41 : 09/09 0.2%
01:39:46 : 10/10 0.1%
01:39:51 : 11/11 0.0%
01:39:57 : 12/12 0.0%
01:40:06 : 13/13 0.0%
01:40:09 : 14/14 0.0%
01:40:12 : 15/15 0.0%
01:40:14 : 16/16 0.0%
01:40:18 : 17/17 0.0%
01:40:20 : 18/18 0.0%
01:40:23 : 19/19 0.0%
01:40:26 : 20/20 0.0%
01:40:28 : Test finished.
----------
Total: 20/20 (0.0%)
as stated above, ~120kbps seem to give good noise quality.