Comment 4 for bug 765169

http://www.youtube.com/watch?v=xjWfVNiVEa4

Look please this little screencast.

In NeroAAC indicated that the bitrate should be in bytes, now soundkonverter says codec 320 bytes not 320000 bytes.
http://wiki.hydrogenaudio.org/index.php?title=Nero_AAC

Output files obtained with the expansion of AAC, it might be worth to wrap them in a container mp4, m4a?