yep, PN makes a new file, then its up to you to decide if the new version sounds better or not. I used to use it all the time with low quality vinyl rips etc but tbh if your tunes of of decent quality its pointless. I would say use it for tunes 192 - 256 kbps, anything above wont make a difference.
For mp3 gain, yeah use 94-96 and analyze your whole collection and use the track gain option.
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