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For a counterpoint, based on actual science, make sure to read [Daniel Rutter's excellent "Righteous Bits"](http://www.dansdata.com/gz143.htm), and his [responses to the responses](http://www.dansdata.com/gz145.htm). I listen to MP3s, I listen to AACs from the iTunes store, I listen to FLAC (concert bootlegs), and I listen to vinyl with a tube amp. I cannot tell the difference, even on quality studio headphones, between a v0 MP3, an iTunes 256kbps AAC, and a FLAC file. I can tell a difference with vinyl and the amp, but while it's different, I would hesitate to say it's _better_, let alone assume the reason why. |
He postures as a scientist but he doesn't do his diligence and post any studies on whether or not people can tell the difference between music played back through $5 and $50 DAC chips. That actually pisses me off, if you want to take the "science" side in an argument you should do your homework.