Long story short, I'm trying to decide who deserves my $0.99 more: iTunes with their 122 kbps AAC tracks or MusicMatch with their 160 kbps WMA files.
I went ahead and purchased the same song twice, once from each site, for testing purposes.
The AAC file plays back at 122 kbps, but I understand that bitrate display is tricky for ABR files, so I'll accept on faith that this is really 128 kbps ABR as advertised.
The WMA file is definitely 160 kbps CBR, and the tag info states "WMFSDKVersion: 9.00.00.2980," so I'll assume that means this was encoded with WM9 (as opposed to the older, more frowned upon WM8 or earlier).
According to these listening tests, Quicktime's 129 kbps AAC files are only slightly better than WM9's 128 kbps files. Given that, wouldn't it be safe to assume that in general, one would be better off purchasing 160 kbps WMA files rather than 128 kbps AAC files?
Omni
Disclaimer 1: <removed text> (...so not to violate Rule #8 of the board's ToS)
Disclaimer 2: I know the pat answer will be, "ABX for yourself. Only YOU can decide which sounds best to YOU." But we are talking a buck a download here, so I am looking for people's opinions based on their experience. After all, if we are all meant to just fend for ourselves, there wouldn't be much point to this discussion board, now would there?
Disclaimer 3: I don't care about DRM, portability, or file size issues; I'm only concerned with quality at the moment.
EDIT:
(in additional to and supplemental to the edit made in the above disclaimer) So not to violate Dibrom's stringent Rule #8 of his ToS, let me ask my question in a way which I hope will be deemed politically correct:
Does anyone know of any listening tests, formal or informal, which compare AAC to WMA9 Standard?