As fact that ANBU has better quality (both audio and video), I present to you the numbers that Winamp reports.
[*]ANBU AUDIO: 48 khz[*]AONE AUDIO: 44 khz
[*]ANBU VIDEO: 1133 kbps[*]AONE VIDEO: 1061 kpbs

PROOF. God I hate all these popups just to post one message.