Supposing that you have to enhance and clean up an mp3 file. After the clean up you export the file in wav format and you import the file to a DAW to make a final mastering. Then you export the mastered file in wav format. Client wants the file to be delivered in mp3 so you must reconvert the wav file to mp3.
Supposing that we use a sr of 44.1KHZ for the wav file, what's the best bit rate that you must export the wav file in order to have the less loss in sound quality when the delivered file will be converted to mp3? And do we should applied any dithering considering the final mp3 conversion?