Yeah, if you want 256 AACs, you should re-rip them from the CD source.
The reason you shouldn't convert 320 kbps mp3s to another lossy format is of course that when you created the mp3s in the first place, you lost a lot of audio information. That's why MP3 is called a lossy format. If you then create a lossy version (AAC) of an already lossy source (MP3), that means an even greater reduction in audio information than if you'd gone back to rip from a lossless source.
It's one of the reasons music ripping from f.ex youtube videos makes me cringe. Lossy from lossy is a disease!
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