Under the Dog - 00 (BD 1920x1080 10bit 5.1 AAC) [kuchikirukia].mkv

This is BlurayDesuYo's 1080p with the bloated FLAC 5.1 track encoded qaac q127, the redundant 2.0 track stripped, and the commentary encoded qaac q63 from Beatrice-Raws' FLAC track. (BlurayDesuYo had it at 200kbps AAC which is rather ridiculous for a commentary track. The track is rather simple so encoding it at a 128kbps quality level comes out to a final output of 84kbps, so it's basically free.) There are subs for the commentary which is why I left it in. I fixed the timing, too since it was way off.

Finishing the encode takes it from 1.45GB to 1.13GB.