Honest opinions on AAC format

I use AAC a lot (I also use mp3 but only 320kbit and some 256kbit.)
My main reasons:

• 256kbit is sufficient in AAC
• AAC has (in my opinion) more dynamics and has less inherent compression (sound wise not file size wise)
• even lower file size with not apparent disadvantages to mp3
• You can have higher sampling frequencies
• variable frame length and bit rates are built in and cannot screw up your encoding
• at least in theory the encoding accuracy is better (aka the sound encoded is more likely to sound the same)
• it can handle the frequencies above 16kHz better (hence better dynamics)
• It does add scientific tools (like backwards prediction, Kaiser-Bessel, TNS, … to preserve the spectral range of the original

So IMHO AAC is much superior to mp3 and why I try to use it whenever I can. Plus the included encoder in iTunes works really well.

No problem.

The simple truth is:
There is no PA or even LineArray that is used today that I can hear any difference between a vinyl and a good encoded mp3 or even more so AAC.
Is there a difference? Yes on my home system (beware that this is beyond 10k bucks) when listening to good quality classic or jazz vinyl I can hear the difference. Same when using my etymotics headphones.

But simple truth, even on my studio monitors (KRK and Adams) the difference is minimal and prolly not justified for the average user. When playing dance music there is no difference at all, as especially todays dance music is compressed for radio use and hence does not have the dynamic range that you can really hear a difference. (Even some really bad 90s production by commercial producers like Snap! have more dynamics than todays dance music.)

This is all my own experience and opinions however and everyone else is entitled to their opinion and if they can hear something I do not, god bless their ears.