There are few listening tests of HE-AAC v2. The one conduced by HA members
http://www.mp3-tech.org/tests/aac_48/results.html
uses ABC/HR utility and FAAD. The latest doesn't propely decode PS data for some of the samples. This can be easily
shown for bibilolo2.mp4
spectrogram of file produced by NEROAACDEC
spectrogram of file produced by FAAD
Another problem sample is kraftwerk2.mp4.
Both have good scores in test.