Originally Posted by VirusKiller
There are so many variables, but consider an early AAD (analogue recorded, analogue mixed, digitally mastered) release: the MQA encoding will essentially be undoing the (considerable) imperfections of the ADC that was used to digitize the mix tapes. THAT is the main reason why MQA encodes sound better than their CD masters. (Plus there is the correction at the DAC end as well.)

In the light of my earlier comments on mastering and correction of ADC flaws, we seem to be in broad agreement here.

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