Human hearing is great at pattern detection. MP3 has a psychoacoustical model trying to match the patterns in hearing as well as in the typical sources. A lot of transparency in music relies on phase information and MP3 is willing to bet on phase that is relevant and phase that isn't. A cymbal is very complex in its phase composition and to a good degree hearing is overwhelmed with it, so MP3 can simplify.
Another thing is that there is ambiance, reverbation and that drags down the phase coherence as well.
So the test objects that are most problematic are dry recordings without postprocessing and yet considerable complexity that takes a skilled ear to pick apart.
I have an accordion with a shallow three-reed tremolo of high quality. Accordion has very stable frequencies and high overtone content, and "tremolo" means that the (steel) reeds are slightly detuned with respect to each other to give a consistent beating effect. "Shallow" means that the beating is just few cents, and a 3-reed tremolo has one reed at a slightly lower frequency than the main reed, and one at a somewhat more high frequency than the main reed. A tremolo like that is tuned by ear since the precision of the beating and the compatibility of higher and lower beatings cannot be established with looking at isolated frequency readings.
So this sounds nice live. It's a bear to record in reasonable quality. And when you managed to create a good .wav, the threshold between intolerable and so-so for MP3 compression is somewhere between 160kbps and 192kbps. I'm pretty sure you could tell apart 192kbps and 320kbps. Apparently the psychoacoustical model of MP3 does not capture well what the ear catches onto in this case (Vorbis behaves more in line with expectations regarding the relation of audible quality and bit rate for this kind of source). And microphoning is already problematic as well. Use a registration without tremolo, and you can easily compress without impacting quality similarly obviously. Use an instrument that sounds awful to start with, and you'll not catch onto the difference easily. Even a 2-reed tremolo already works better.
So this is specific sound with specific elements where MP3 needs rather high bit rates to do a reasonable job. I'd imagine things like close-captioned jazz brushing techniques on a cymbal (complex noise with well-identifiable locatable components) would be similarly obvious in a side-by-side comparison but likely more in the "transparent/muddy" category rather than "nice/ugly".
As a general rule, "hearing music at 192kbps and 320kbps will make a significant difference" seems overblown to me. For most music, the difference will be if you try focusing on single instruments/components in a complex yet transparent whole and the original recording is good enough to make that endeavor successful. Which is more of a kind of sound engineer hearing than listening for enjoyment. I think it's rather rare for some sound to fall conspicuously apart under compression like that accordion tremolo.
--preset fast extreme
withlame
. I can't tell the difference between the .mp3 and the source file through KRK VXT6s. I'll definitely keep an ear out for the cymbal though. – boehj May 15 '11 at 19:44