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MP3's do not have a set internal bit depth. Feeding a 24 bit signal may possibly give better results than a 16 bit signal, if the encoder accepts the longer word length. Ditto with the output of the decoder.
As for mastering from mp3's - one thing to keep in mind is that the output of the decoder can clip if the destination is an integer PCM word. The best practice is to output to floating point. Or lower the gain in the decoder throgh the use of something like the free MP3gain software.
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