There is no scale factor band 21 (sfb21) for frequencies above approx 16 kHz, forcing the encoder to choose between less accurate representation in band 21 or less efficient storage in all bands below band 21, the latter resulting in wasted bitrate in VBR encoding.
Try to answer this question if possible (otherwise reply "unanswerable"): What can scale factor band 21 be shortened to?
sfb21