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The youtube player keeps using codec 251 for audio (opus, about 120 kbps) until quality 240p. For 144p it switches to codec 250 (opus, about 60 kbps). At least here, on firefox on linux.

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Same, I'm aware of this, but unless you can hear the difference between 120kbps and 60kbps 144p is worth its efficiency

Unless it's just speech, most people can. Even then the low level noise can make a podcast tiring to listen to.

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