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DVD authoring: choosing between MP2 and AC3 audio ...
https://forum.videohelp.com/threads/387827-DVD-authoring-choosing-between-MP2-and-AC3-audio
mp2 with sufficient bit rate can be marginally better than more common ac-3 - however you must have uncompressed source - for your case ac-3 is more compatible and overall will provide very good results so my vote is for ac …
Choosing AC3 or MP2? - Hydrogenaudio
https://hydrogenaud.io/index.php?topic=61880.0
More like ~30 CDs if you're going to transcode them to 256 kbps AC3 or MP2. With LPCM however, 5-6 sounds about right. But then, no need for transcoding (only upsampling), and no codec dilemma. FYI, DVD-Audio supports sampling rates of 44.1kHz. You would be able to transfer your rips losslessly.
Audio Codecs Compared - MP3, AAC, AC3, WAV, WMA, …
https://ottverse.com/mp3-aac-ac3-wav-wma-opus-audio-codecs-differences/
AAC is much more versatile than MP3. It supports a broader range of sampling rates, bit rates, and numbers of channels. It also has various variants intended for different use-cases and applications. Some of the variants are AAC LC (Low Complexity), AAC Main, AAC LD (Low Delay), and HE-AAC (High Efficiency). AC3 (Dolby Digital)
What's Best Audio Format Codec? [Highest Quality 2022]
https://samplerateconverter.com/educational/best-audio-file-format
AAC is lossy codec. Technically, lossless ones is better choice. However, AAC save bitrate better than any lossless one (at moment of the aswer writing). And high-bitrate AAC is good for hi-fi sound quality. So, AAC may be recommended for mobile applications and streaming. Is aptX better than AAC?
AAC vs AC3: What’s the Difference and Which One to Choose?
https://www.videoconverterfactory.com/tips/aac-vs-ac3.html
AAC: Short for Advanced Audio Coding, AAC is an audio coding standard for lossy digital audio compression, a successor to MP3 but outshines MP3 in its performance(The higher compression efficiency gives AAC a better sound quality than MP3 at the same bit rate). It has up to 48 channels, yet it is often used in two-channel mode.
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