You're wrong on so many levels.
The actual computer used to compress does not matter. The software and setting do, but not the hardware. The sound card isn't used for compression (let's disregard any specialized applications).
When decoding what is produced is a raw binary stream. Again, the sound card is not involved in decoding (normally -- AC3 hardware and such is a special case). Audio compression formats are foremost specified by what they produce when decoded -- if two different decoders produce different streams, they're probably doing something wrong (disregarding post-processing in the form of dithering and such)
So what matters is:
1. The encoding _software_
2. The sound card and everything behind it; amps, headphones/speakers and ears.
.. and a 128kbit/mp3 isn't going to "blow away" anything.