Even at 160kbps, maybe 1/1.000.000 people can recognice a FLAC vs MP3 trying 10 times (continuous) using expensive headphones and players, 320kbps is overkill, I prefer a FLAC and just encode to Opus.
Right now Opus is better and can be played in web browsers, smartphones, YouTube and Netflix are using that for awhile.
My gear is an old:
I7-4790 16GB RAM
How many tokens by second?