Thanks for taking the time to do this, I was looking for exactly and just this information. Could you post the commandline in total that you’d be using for a -qscale 5 or 9 encode?

I’m also looking into doing VBR audio for flv with something like:
-acodec libmp3lame -aq 8 -ar 44100 -ac 2
Lame is actually doing much better at this variable rate (~99kbit/s) than any aac suitable for FLV1, even the nero one.