WMA 9 versus MP3 a la microsoft

if you have any doubt on MS "best practices"

At very low bitrates, it seems obvious that WMA 9 is better than Lame 3.93. But as the bitrate increases, the difference shrinks, and at 128kbps they are quite similar. As the winner in such a low bitrate test seems to obviously be WMA 9, we can wonder why Microsoft did not provided an honest comparison instead of this very unfair one.

read the article here