Yes, that is certainly true. Go with WMA, it is far more popular as an audio format than mp3. I mean hardly anyone uses mp3s anymore, not to mention having heard of it*. Next question.
-tek
*this only applies for people working at and for Microsoft.
You need to ask yourself, is the encoding locked to a specific bitrate or frequency in either of those formats. If the answer was yes, then you would be able to compare them. Compare two files at identical encoding and only bats can probably tell the difference. Using good monitors of course