well, here's some generally useless input, but I have a friend who seems to store everything at variable bitrate 192 mp3 and we trade music every now and then, so I have a lot of his stuff (thanks JonSimon!). I generally store my CDs at 320, and I have a bunch of stuff from back when I stored at 128 (because I've found I'm happier with three or four good quality albums on the road vs a dozen not as good quality). Between 192 variable and 320 there's a slight difference, but between 128 and variable 192 or 320 it's pretty distinct. So with my ears, I can't imagine there'd be too much between 128 mp3 and variable 96 WMA or whatever. Just a guess.