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#21
Another thing you have to consider:
I can take a poor quality mp3 and make a WAVE file from it and upload it somewhere. Anyone listening to that WAVE file would think that WAVE files suck. So it helps to know something about the pedigree of the source file---what's the format of the original rip? In many cases, you won't know--so a random WAVE file could sound terrible.
Encoders matter also. If you are going to use mp3s, stick with recent versions of the LAME or FHG encoders.
320 mp3s tend to be 6 or 8 MB rather than maybe 4 MB for 192. I have a lot of mono files and their file size at 192 is around 2 MB--that saves a lot of space over time, but file size isn't much of an issue with drives being so cheap.