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Wrong end of the stick
But the point they are trying to make is that encoding to mp3 means that you WILL, without fail, lose some of the quality. To burn a track to CD, it MUST be in wav format. Most burning software will do this for you, so you don't see it, but it does happen!
Converting from mp3 back to wav is not lossy, because the waveform is converted directly. All codecs will do this without any change in quality. The easiest way to do this if your burning software does not support mp3 burning, or if you are worried about getting buffer under-run if your computer is pretty slow, is from Winamp - go to Options > Preferences > Output and select Nullsoft Disk Writer. Click configure to set the output directory for the file.
Once you have your wav file, if you were to re-encode it as an mp3, you would lose even more quality!
Hope that makes it clear!
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