I'm pretty sure that you won't like the results if you use 128 kbps as any sort of master file because the end result will be high quality replication of the inferior 128 kbps file. In order to obtain a high quality 320 kbps product you have to start with a 320 kbps masters.
You might be able to fake it with a 256 kbps original master because 256 kilo bytes per second will still render high quality sound. But at 128 kbps you already lost a great deal of drum and bass fidelity and upper register notes are downright annoying. A 320 kbps file recorded from a 128 kbps master will faithfully render all of the flaws of the inferior master. Decompressing a 128 kbps master file into a WAV file does nothing to improve the quality of the master file.
The only way to get 320 kbps sound reproduction is to use a untainted, unconverted 320 kbps file.
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There are two types of music: the first type is the blues and the second type is all the other stuff.
Townes Van Zandt
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