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Music servers and other computer based digital audio technologies.

It is a lossy process. It uses perceptual coding just like MP3.

The point as I see it is not to be able to recreate a bit-perfect copy of the original hi-res file, but rather to create a version that sounds much better than a 44/16 downsample with roughly the same bitrate.

IMHO a very "iffy" proposition.


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