someone said don't use VBR for some reason, but I don't remember getting a reason. However it's true that VBR messes up offsets, and takes more processing power. Ogg also has poor support, even though it's better than aac, mp3, and free.
The reason this rule exists is for quality filesize reasons, along with minor other reasons that are just gravy.
By forcing lower bitrates, it saves bandwidth regardless, without falling under the "24 MB beatmap" rule. It also should be noted that 192 kbps maximum is a rule, and 128 kbps minimum is a guideline.