 My settings for the TUNEBITE
First of all I prefer to convert WMA to WMA with the same bit-rate.
AAC files are of better quality if compared to WMA, MP3, OGG with the same bit-rate (if we're not talking about low-bitrate AAC files), so I prefer to convert them to MP3 or OGG with a bit-rate higher than of the original files.
I use volume level that was set-up automatically during the software installation process.
Tunebite and any direct sound recording software uses analog recording. Thus the quality of your recordings depends on the quality of your sound card.
Besides 'coz one usually converts his/her recordings to a lossy format (AAC, MP3, OGG, WMA,...) the quality is affected one more time.
Decent sound card and proper settings (the latter usually require some testing to be done) can minimize quality deterioration.
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