I agree, I can't tell a difference between songs ripped at 128 and above, although I am sure there are people who can. But songs ripped at 64 and below are noticeably not very good even to my ears.

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2010 X5d, Space Gray, Tobacco, Premium, Tech, and rear climate packages, roof rails, spare tire, and iPod adapter.
2006 330i, Sport, 6MT