CODECs use psychoacoustic models to throw away information that are deemed inaudible.
#320 kbps vs 128 320kbps
A 320Kbps MP3 is somewhat equivalent to a 256Kbps AAC, but the reality is they work in different ways so somethings sound better and some things sound worse when put in a comparable standpoint. It's not however *that* much more efficient. There's a two things at play here, and also a bit of a note for the terms. Subreddit's theme is /r/Minimaluminiumalism. Moderators may at their discretion remove content that fits better in one of the above subreddits.
#320 kbps vs 128 pro
#320 kbps vs 128 portable
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Pretty sure iTunes is only 256 (or 192, I don't remember) anyway, so your average listener wouldn't even know. But yes I can definitely hear a difference between 128 and 320. It really depends how it was encoded and the quality of the audio source. Some 192 sounds good, but some sounds like absolute trash.