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I agree that not all encoding software is equal in terms of bit rate to actual quality. But its generally true that 128 kb/s sounds like crap compared to a 320 kb/s version. Or even lossless. AAC is not as bad at 128 kb/s as MP3, but the quality loss is still noticeable.
Are you drunk?

And what exactly do you mean by "properly encoded"? MP3 is a lossy codec, so anytime you compress a file to 128k, you're going to lose quality.
But if your going with such high bitrate on mp3, with no audible difference, (to most people) why not just go full blown lossless.?

i can tell the difference between 128 and 320 on my desire. mp3 format of course, IOWA i'm afraid you're wrong on this one.