352x480 CQ 71 will look almost the same as 352x240 CQ 85 Becuase it won't be scaled that much as compared to 352x240! Means therefore artefacts also won't be scaled that much.
And beside this your Stream will end up MUCH more sharper on TV afterwards. CQ71 is a wonderful CQ in case of 352x480 ... also try one at 480x480 .. maybe the CQ only drops down to 65 which is even more effective as 480x480 will be scaled less.
But you should try by yourself and do encode some testsequencies... authoring a little KVCD and do a test playback on your SAP.
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