Quote:
Sampling rate : 22.05 KHz
Bit depth : 16 bits
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This is closer to a telephone than a musical device. This would account for what you're hearing.
I don't much care for % data -- it's based off a factor that varies from file to file. Therefore the % is useless for comparisons between files. (Side rant: I see a lot of that in reference to DVD Shrink, where people insist anything below X% is good, but the % is based off the source, which is always different, therefore arguments made on % numbers are meaningless and misleading.)
AAC 96kbps is about the same as MP3 at 128kbps, which has long been an acceptable bitrate (at low end) for retaining most quality. (The next bitrate step down, with MP3 or AAC, is obviously compressed.) That can vary on content however, with content like yours being able to betray the compression. Rich acoustics don't compress well. At 192kbps AAC, you're into transparency, and audio should sound the same as your source (unless you have high end audio equipment and dog ears).
I would not bother with 1080p for Youtube. It tends to look like crap, not enough bitrate. You're better sticking to a 720p max.
Default call-up for Youtube is 360p anyway, from what I've observed. So I'd not worry much about 240p. I'd imagine those are being used by crappy little mobile phones anyway, which have speakers so dreadful that audio is butchered regardless of the streamed/source quality.