SAM DJ has nothing to do with SAM Cloud or Broadcasting at all, so I've moved your topic back to the SAM Broadcaster forum.
I'm not sure if this topic is suited for this forum at all.
You're basically warming up the generations old question about what bitrate is indistinguishable from the original.
People have usually agreed that MP3 becomes indistinguishable from uncompressed audio at either 128 or 192 kbps (44.1 kHz Stereo) based on .
AAC+ was long used as the alternative for lower bitrate streams. It's advertised as being twice as efficient as MP3, which would mean 64/96 kkbps is indistinguishable. Reliable studies can only be found for AAC Main Profile and Low Complexity Profile at 128kbps achieving indistinguishable quality (Note this is the original AAC, not HE-AAC, AACv2 or AAC+, which should achieve even better quality).
Here's the study about the original AAC: http://sound.media.mit.edu/resources/mp ... w2006.html