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I can REALLY tell a difference in the VBR encoded files especially. You will hear in mid song the tonal differences and the change in soundstage.
Now I will also say that it would be hard to tell a difference if the two files were ripped from two different sources or machines or software etc.
And I have noticed anything over 192 doesn't actually mean better... often times it is too hissy or distorted on the lower end.
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