With space not much of an issue anymore, FLAC is pretty much the default nowadays. And even though Opus and AAC and others have better encoding than old MP3, but I guess a 128 Kbps MP3 encoded in the original Fraunhofer l3enc (the best back then) and one encoded with LAME will be different - and the LAME version will be "better" because of improvements in psychoacoustics? At least I remember l3enc being MUCH better than anything else at 128 Kbps (Xing lol, cymbal washing anyone?) before LAME came along.