It's a major precho problem on this sample, it shares the same problem with a sample i found and the eig sample.
ABX logs:
LAME 3.98.2 V2
foo_abx 1.3.4 report
foobar2000 v0.9.6.7
2009/06/01 21:07:46
File A: C:\Downloads\WelcomeToDrexciya.flac
File B: C:\Temp\WelcomeToDrexciya v2.mp3
21:07:46 : Test started.
21:07:55 : 01/01 50.0%
21:07:58 : 02/02 25.0%
21:08:01 : 03/03 12.5%
21:08:03 : 04/04 6.3%
21:08:06 : 05/05 3.1%
21:08:11 : 06/06 1.6%
21:08:16 : 07/07 0.8%
21:08:19 : 08/08 0.4%
21:08:26 : 09/09 0.2%
21:08:32 : 10/10 0.1%
21:08:33 : Test finished.
----------
Total: 10/10 (0.1%)
A clicking precho artifact at around 0:02.
LAME 3.98.2 V0
foo_abx 1.3.4 report
foobar2000 v0.9.6.7
2009/06/01 21:08:45
File A: C:\Downloads\WelcomeToDrexciya.flac
File B: C:\Temp\WelcomeToDrexciya V0.mp3
21:08:45 : Test started.
21:08:55 : 01/01 50.0%
21:09:03 : 02/02 25.0%
21:09:09 : 03/03 12.5%
21:09:13 : 04/04 6.3%
21:09:17 : 05/05 3.1%
21:09:22 : 06/06 1.6%
21:09:26 : 07/07 0.8%
21:09:30 : 08/08 0.4%
21:09:34 : 09/09 0.2%
21:09:38 : 10/10 0.1%
21:09:42 : 11/11 0.0%
21:09:47 : 12/12 0.0%
21:09:52 : 13/13 0.0%
21:09:56 : 14/14 0.0%
21:10:00 : 15/15 0.0%
21:10:04 : 16/16 0.0%
21:10:06 : Test finished.
----------
Total: 16/16 (0.0%)
Sounds worse then the V2 encode .
LAME 3.98.2 320 CBR
foo_abx 1.3.4 report
foobar2000 v0.9.6.7
2009/06/01 21:10:29
File A: C:\Downloads\WelcomeToDrexciya.flac
File B: C:\Temp\WelcomeToDrexciya -b 320.mp3
21:10:29 : Test started.
21:10:38 : 01/01 50.0%
21:10:42 : 02/02 25.0%
21:10:46 : 03/03 12.5%
21:10:49 : 04/04 6.3%
21:10:52 : 05/05 3.1%
21:10:56 : 06/06 1.6%
21:11:01 : 07/07 0.8%
21:11:05 : 08/08 0.4%
21:11:08 : 09/09 0.2%
21:11:17 : 10/10 0.1%
21:11:21 : 11/11 0.0%
21:11:25 : 12/12 0.0%
21:11:26 : Test finished.
----------
Total: 12/12 (0.0%)
If it sounds really bad at V2, its gonna be ABXable at 320 most of the time . IMO its not gonna be transparent with other Mp3 encoders though.
Nero AAC 1.3.3.0 -q 0.55
foo_abx 1.3.4 report
foobar2000 v0.9.6.7
2009/06/01 21:11:49
File A: C:\Downloads\WelcomeToDrexciya.flac
File B: C:\Temp\WelcomeToDrexciya.m4a
21:11:49 : Test started.
21:11:58 : 01/01 50.0%
21:12:03 : 02/02 25.0%
21:12:16 : 03/03 12.5%
21:12:20 : 04/04 6.3%
21:12:25 : 05/05 3.1%
21:12:30 : 06/06 1.6%
21:12:34 : 07/07 0.8%
21:12:51 : 07/08 3.5%
21:12:57 : 08/09 2.0%
21:13:02 : 09/10 1.1%
21:13:14 : 10/11 0.6%
21:13:23 : 10/12 1.9%
21:13:27 : 11/13 1.1%
21:13:32 : 12/14 0.6%
21:13:37 : 13/15 0.4%
21:13:40 : 14/16 0.2%
21:13:47 : 14/17 0.6%
21:13:50 : 14/18 1.5%
21:13:53 : 15/19 1.0%
21:13:57 : 16/20 0.6%
21:14:11 : 17/21 0.4%
21:14:18 : 18/22 0.2%
21:14:26 : 18/23 0.5%
21:14:29 : 18/24 1.1%
21:14:32 : Test finished.
----------
Total: 18/24 (1.1%)
Hard to ABX at -q 0.55, but just almost transparent. A big improvement from V2 and 320 CBR though and at a smaller size.