al7478:
I realise its probably me but my tiny mind still isnt quite geting the whole low bitrate with lossless files thing...
Lossless means, presumably, lossless. If you compare the same track (im assuming you wouldnt compare differnet tracks), then the lossless file ought to be the higher bitrate file...?!?!?!
It'll depend on the efficiency of the codec to a certain extent, lossless codecs will ensure they don't lose any audio information (otherwise they wouldn't be lossless obviously...) but will compress the file as much as it possibly can. If the track is sufficiently simple in composition then you can achieve a pretty low bit-rate, without losing any of the audio information contained in the track (in very simple terms it depends on how much empty space within the track you can get rid of, a full on thrash metal track is going to have a pretty well occupied frequency range, whereas something simple like a single pianist playing a simple tune will have lots of "empty space" that can be discarded without losing anything, so will have a lower bitrate).
However a 320kbps mp3 file will be encoded at 320kbps (unless you select variable bit rate, which I'm not sure you can with 320kbps, I couldn't the only time I tried it), the codec will throw away whatever it needs to in order to achieve 320kbps, if your simple piano track doesn't require 320kbps it won't throw anything away, it'll remain at 320kbps, so will seem to have a higher bitrate than the lossless track, even though, in theory, they'll actually sound exactly the same.
Is this (i genuineley dont know, tho perhaps im being a bit provocative too), but is it perhaps Apple getting the whole lossless thing wrong? Would FLAC provide different bitrates?
I doubt it, in both cases, it's simply the different philosophies that lossless and lossy encoding are using to achieve the same result. Lossless is basically saying "use whatever bitrate is required NOT to lose anything", lossy is saying "lose whatever you need to, to achieve this bitrate".