Don't use the low pass filter (roll-off) because the codec already has its own filtering that's setup to work adequately for the codec. The bandwidth can be set to 20kHz though, to avoid any potential problems (in the processing) caused by rogue super-sonic sound. 🙂 But it shouldn't effect the codec itself though, just the same.
High pass filter should be used for the same reasons, as you can prevent sub-sonics from effecting the first band with sound that won't be reproduced by 99.5% of the systems out there. That 20-30 Hz or below area. Breakaway's high-pass filter is very steep.