VA - Billboard Top 25 Country Songs 2015-03-21

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Some facts about music formats...

Maximum quality
Maximum quality is achieved when, regardless of listening conditions, you are
unable to detect a difference between the MP3 and the original.

As demonstrated by blind ABX tests, LAME-encoded MP3s typically achieve this
level of transparency when encoded with the default settings, at bitrates well
below maximum. Encoding with other settings will have no effect on the quality.

For archiving
Only lossless formats like WavPack, FLAC, etc. are ideal; they will preserve the
audio with no changes, sample-for-sample, regardless of encoder settings.
In contrast, lossy formats like MP3 are designed to save space by changing the
audio in subtle, often imperceptible ways, even at the encoder's maximum settings.

Very high quality 1: HiFi, home, or quiet listening, with best file size
-V0 (~245 kbps), -V1 (~225 kbps), -V2 (~190 kbps) or -V3 (~175 kbps) are
recommended. These VBR settings will normally produce transparent results.
Audible differences between these presets may exist, but are rare.

Very high quality 2: HiFi, home, or quiet listening, with maximum file
size -b 320 is an alternative to the VBR settings above. This CBR mode will
maximize the MP3's bitrate and overall file size. The extra space may allow for
some parts of the audio to be compressed with fewer sacrifices, but to date, no
one has produced ABX test results demonstrating that perceived quality is ever
better than the highest VBR profiles described above.

Thus... The best quality (for lossy MP3) is -VBR0 which has the advantage over
320kbps CBR that it produces the same quality and the file size is much smaller.

Source:
LAME encoding.

Some more info:

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