Default setting for Profile "Audio - MP3" is wrong.
The encapsulation is since version 2.1.x no longer set to RAW for the profile "MP3 Audio". The default is now MPEG-TS.
As long as the remaining presets nothing is changed, this incorrect setting has no effect. In the file "vlc-qt-interface.ini" the parameters are correct (muxer_mux=mp3).
11\Profile-Name=Audio - MP3
11\Profile-Value="audio_enable=yes;audio_codec=mp3;acodec_bitrate=128;acodec_channels=2;acodec_samplerate=44100;muxer_mux=mp3"
However, if for example, the bit rate of 128 Kb/s changed to 192Kb/s, MPEG-TS is taken for encapsulation (muxer_mux=ts).
11\Profile-Name=Audio - MP3
11\Profile-Value="audio_enable=yes;audio_codec=mp3;acodec_bitrate=192;acodec_channels=2;acodec_samplerate=44100;muxer_mux=ts"
This setting converted video files are useless.