This gives slightly better quality in PEAQ tests.
Code 3 gives a dBpb value of 2816 = -132dB (128 psd units = -6dB), which
corresponds to 22 bits. Since the exponents have an offset applied, the
16-bit source looks like 24-bit source to the bit allocation routine.
So using dBpb code=3 is a closer match to the exponent range.

Regression test refs updated for acodec-ac3, lavf-rm, and seek-ac3_rm.

Originally committed as revision 26144 to svn://svn.ffmpeg.org/ffmpeg/trunk