Yes there is difference. Especially between 128 & 192. Not so much between 192 & 320
It's about losing high frequency harmonics and stereo separation
So I encode at 192 to cram as much on my player as possible with reasonable quality
To encode any higher isn't worth it for portable equipment
ravnos said:
there are many frequencies which are redundant due to the limitations of the human ear.
I have heard reliable anecdotes of frequencies way above the 'limit' of 20k being perceived. It's not about hearing individual tones, but they do add to the richness of analogue.
[after a little google-time, here it is ...]
QUOTE((http://www.prosoundweb.com/chat_psw/transcripts/rupert.shtml))
Fletcher: There has been some measure of debate about bandwidth including frequencies above 20kHz, can we hear them, do they make a difference, etc.
Rupert: OK, Fletch, pin your ears back...back in 1977, just after I had sold the company, George Martin called me to say that Air Studios had taken delivery of a Neve Console which did not seem to be giving satisfaction to Geoff Emmerick. In fact, he said that Geoff is unhappy.... engineers from the company, bear in mind that at this point I was not primarily involved, had visited the studio and reported that nothing was wrong. They said that the customer is mad and that the problem will go away if we ignore it long enough.
Well I visited the studio and after careful listening with Geoff, I agreed with him that three panels on this 48 panel console sounded slightly different. We discovered that there was a 3 dB peak at 54kHz Geoff's golden ears had perceived that there was a difference. We found that 3 transformers had been incorrectly wired and it was a matter of minutes to correct this. After which Geoff was happy. And I mean that he relaxed and there was a big smile on his face.
As you can imagine a lot of theories were put forward, but even today I couldn't tell you how an experienced listener can perceive frequencies of the normal range of hearing.
And following on from this, I was visiting Japan and was invited to the laboratories of Professor Oohashi He had discovered that when filteres were applied to an audio signal cutting off frequencies of 20 kHz, the brain started to emit electric signals which can be measured and quantified
These signals were at the frequencies and of the pattern which are associated with frustration and anger. Clearly we discussed this at some length and I also would forward the idea that any frequncies which were not part of the original music, such as quantisizing noise produced by compact discs and other digital sources, also produced similar brain waves.
Fletcher: What about frequencies below 20Hz (theoretically, the low end of the human range of hearing)... how do they affect the tone?
Rupert: OK Fletch, now we get down to the meat and potatoes... I believe it is necessary to not only maintain the frequency response, to well below 20 Hz, but to keep the phase integrity. Failure to do this produces a slight muddiness and again, it is very difficult to quantify. All of my designs are kept within a phase shift of between 2 and 5 degrees down to 10 Hz