Glen, those are some good links. I've seen the S&V ones before, actually I think I posted them a few weeks ago during a heated Fraunhofer vs. Xing vs. Blade vs. LAME debate on these boards.
That last link sums it all up pretty well, and I would have to agree that after trying all the mp3 encoders out there, LAME VBR is by far the best sounding, I usually use V4, JS, min. bitrate 92k (typical average bitrate ~130) instead of V1, JS, min. bitrate 128k (typical average bitrate ~180) because I can't usually hear the difference and the smaller file size meets my needs better. But with few exceptions I can't tell the mp3 from the source when encoded that way. Plus, LAME is free, which is incredible. The only drawback is that encoding on my system (C300A@464) is slightly slower than real-time.