Well I can honestly say that I can quite easily differentiate between MP3's at 128 vs 256.
Completely agree, but we're talking high quality MP3's here (320kbps).
You're welcome to double blind test me using my audio equipment, clipping and compression even at 320kpbs is aweful.
http://mp3ornot.com
Do 10 quick trials, and screenshot & post your result please.

