: That's what I thought, but I couldn't really find that information anywhere.
: Haven't looked that hard though. I've read in more than one place that you
: can circumvent the AAC protection by burning a CD then re-ripping it
: "however there will be some loss in quality". The loss in
: quality statement always bothered me b/c it seems that if you re-rip with
: the same codec and settings, it should sound the same. As you just said.
Yes, provided all variables are the same in how the audio was originally encoded and how it is re-encoded there will be no further loss in sound quality.
: Besides sample frequency and sample size, are there other settings to change?
Well, you have frequency and sample size as you said but there are lots of settings you change with most audio codecs. Obviously you can choose what the final bitrate will be and whether the distribution of that bitrate will be constant, average or variable (as well as specifying minimum and maximum bitrates for a frame), and most CODECs have settings for what algorithm is used to determine how those bitrates will be distributed among frames in a VBR or ABR encoding. There are also sometimes choices in which algorithm used based on desire for the best performance vs the best quality, some CODECs will have algorithms that are optimized for certain types of sound (differences in quantizers, psy-models, length of frames, etc.) as well as of course filtering for defects or quality deficiencies in the source audio.