With some encoders, especially Xing you can select what quality you want when you select VBR, which might explain the quality difference.
With the second best quality that Xing offers I can't tell the difference between MP3s and CDs, but that may be down to my hearing.
I always thought the encoders used an external codec when encoding the tracks, but I might be totaly wrong. In which case there should be no difference depending on what encoder you use.



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