You can hear difference if you convert in 64kbps, even with AAC. I like AAC 128kbps audiobooks but fre:ac uses FAAC which is outdated, use foobar2000 + qaac to create them. I assume OGG aoTuV 128kbps is also great. MP3 I don't really know, try to ABX 128-160+kbps and let us know.
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