[vor_]

Oh, dear, that AES 2014 paper from Meridian (which was trying to push its controversial proprietary MQA audiophile system the same year) was widely criticized on audio forums when it came out, ranging from the rectangular dithering method to the use of a hard metal tweeter that could cause IM.

Do you have more convincing sources?

[speak_on]

I don't. Do you? I am not a researcher. Saying that, do you have a double-blind study handy on MP3 256 vs 320 actual audible differences? If not, can you yourself hear the difference? If you can - it might be an illusion.