native resampler not bitstream identical with iTunes

[Bleuzen]

Hi, I want to do encodes like iTunes with qaac.
According to the wiki this command should do it:

qaac64.exe --no-smart-padding -v 256 -q 2 <infile>

This works perfectly for files which are in 44.1 kHz already.
But not other samplerates.
iTunes does resample all audio to 44.1 kHz so to do the same I guess the command should be:

qaac64.exe --no-smart-padding -v 256 -q 2 --rate 44100 --native-resampler <infile>

but this does not produce the same output as iTunes.

I tried line, norm & bats complexity but none are the same as iTunes.
Is this a bug?
If not, what are the settings iTunes uses?

[nu774]

iTunes could do whatever Apple wants for trivial tasks such as resampling, and why do you think I know what they are doing when it is closed source?