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It's not so much about the bitrate either. A track encoded using 320 kb/s doesn't intrinsically sound better than one encoded at 256 kb/s. It's perfectly possible to make 320 sound worse than 128. And, it's very possible to make ~128 sound good in many cases (using VBR) although newer codecs (MP4, Vorbis) are generally better at these lower bitrates.
Isn't it interesting that people who work in audio would rather spend time trashing the format than doing a tiny bit of research in order to make the tracks sound as good as possible?
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