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Jason, thanks for covering this. In my personal investigations as to what can make music sound good or bad I've learned that what happens in the recording environment is far more important to sound quality than any in-board or out-board DAC, cable, or expensive consumer equipment.
I'm frustrated by a review industry that so often puts the sound engineering on the back seat of importance. I'll take a 320kbs (or even 256k) MP3 that is from a well recorded and well engineered recording and be able to enjoy that on a decent speaker, over a recording encoded at the highest of bit rate, and irrespective of delivery format, to a recording that wasn't engineered well and played on the most expensive of equipment, anytime.
Vince