The test was made for many kind of sources, maybe for a specific source that can be true if the ears/audio equipament of that guy can't listen/play high frequencies.
If we have a source 44100 Hz than the HE 80 Kb/s method uses 70 Kb/s to encode the frequencies until 22050 and 10 Kb/s to encode the SBR part (22050 Hz to 44100), and LC 112 Kb/s need 60 Kb/s to encode the high frequencies, then the low frequencies part is better in HE.
But if ears/equipament can't listen/play high frequencies the best option is downsample 44100 to 22050 and encode like LC.
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BeHappy, AviSynth audio transcoder.
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