Do a search for MP3::Tags and do a tag comparison.

Comparing the MD5 hash will identify bit wise identical files. If the files are identical, the tags will be identical. So the MD5 would be redundant. If the tags were hand entered there may be some errors caused by spelling, but if they were pulled from the Net they should be pretty consistent.

Pull the Tag file names, then normalize the tag names by setting all to CAPs. Also capture in your hash the size of the file. The larger the file the higher the bit rate (probably).

Now you can get rid of all of the dups, but keep the highest quality copy. You can now rename the files to a consistent nomenclature.