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You should strive for the same dimensional aspect ratio of the original so that the body proportions of your actors aren't distorted. If Vegas has the feature, let it determine the proper X/Y resolution for common ouput formats. It should take into consideration things like pixel dimensions.
Putting in black borders to compensate for pixel dimensions may be a Vegas or other encoder feature so that the aspect ratio is preserved, and also to assure the stride of the video remains in multiples of 8. Do what looks good. WMP can play a video with a non-standard resolution, but keep in mind that the encoding will be best (and fastest) when the X & Y resolution are both in multiples of 8. That is the case of 720x576, which is the most common output resolution for PAL-originated content that I've encountered.
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