FAAC is on v1.24+ in the meantime with automatic cutoff changes when using different -q values, so the -q 115 setting used in the test would use ~17.5 kHz now, not 16 kHz. It also includes MP4 tagging switches on the command line in this version. All available output plugins (cool_faac.flt, out_aac.dll, libfaac.dll) have been updated to v1.24, too. http://www.audiocoding.com/modules/wiki/?page=FAAC Nero AAC used ~140 kbps overall for the whole sample suite instead of 128 kbps. The latest iTunes version 4.5 is said to sound worse than 4.2. The comparison did not use a low-quality anchor (necessary for group listening tests), so the differences between the codecs were exaggerated.