I was just gonna say that lol, let's just say that 192kbps is probably the best quality you're gonna get without taking up excessive space for a track, anything higher is just wasted space (from my experience). 128kbps is the most "common" bitrate, and provides great quality, but not quite as good as a rip in 192kbps. My brother is pretty good with bitrates and he knows how to get low bitrates like 96 and 68kbps to sound pretty high quality to conserve space. But all in all, 192 is what you SHOULD be aiming for if you ever rip a CD to your computer, but 128kbps is more than acceptable (also, don't try to UPCONVERT a 128kbps track to 192 expecting to get more quality, that's just not gonna happen lol).
Edit:Yeah, Kain you're right, but it's probably one of the biggest factors besides initial recording, mic, sample rate, and equipment qualities, and I don't think we need to get all into that.