I have downloaded numerous of these mp4/m4a files and I noticed that even when these files are encoded at 128 bitrates they sound better than a lot of 192 bitrate files that are of the old mp3 format. My question is, am I just imagining this or is it possible that these lower bitrate files in the newer format will sound better than the higher bitrate files of the older mp3 format? Even some of the 128's of m4a sounder better than the 256 bitrate files I downloaded...