Not knowing too much about the mp3 spec specifically I'd say that using the same mastering done for a CD would be very satisfactory. When mastering for vinyl you often have to rein in some stuff as it's just not cuttable (will cause the parallel grooves to bump into each other etc) but for CD/mp3 it's mostly about level. If it's what you want you can take the mp3 file and then cut a dubplate and you'll get the vinyl compression sound that many are into. I find it weird that people are still so focused on analog reproduction being superior when much of the music is produced end to end digitally. I can understand where you're doing analog recording and want to end up on a physical medium (in case of inaudibles and other mysteries) but when a track was produced in logic or fruity and bounced as a 16bit 44khz .wav file then burning a CDR seems to be getting closest to what the producer was hearing in their studio.
Don't mean to be polemical about this, more interested in drawing out any interesting counter-wisdom. Anyone with nuts and bolts knowledge of the mp3 spec? I think it's worth talking about as I'd guess a lot of us will be spending some time on this question in the future, it's pretty well past ignoring, even if only as a parallel channel to vinyl and CD.
Don't mean to be polemical about this, more interested in drawing out any interesting counter-wisdom. Anyone with nuts and bolts knowledge of the mp3 spec? I think it's worth talking about as I'd guess a lot of us will be spending some time on this question in the future, it's pretty well past ignoring, even if only as a parallel channel to vinyl and CD.