I like Nero better. I did a lot of DVD ripping and AAC-LC requires roughly 48-64kbps per channel to sound good for a 5.1 mix.
With Nero, I can do AAC-HE either v1 or v2. Usually I just did v1, and that let me encode a whole 5.1 track at 192kbps instead of 240-320kbps. (“sound good” is subjective here. I mean is good enough for simulated 7.1 headphones watching movies.)
I don’t know if Apple’s AAC encoder had support for multichannel AAC-HE, but Nero’s consistently worked well.
