Previously available plugin wasn't working, this one is buggy as well but at least it works..
Demo mp3PlusV track:
http://www.plusv.org/download/dream.m3v
There's a clear difference after 15 seconds with the demo song (if you rename it to .mp3 it's only up to 8kHz). In my opinion the demo clip is not the best since there's very little energy over 8kHz during 1-15seconds, so not much difference in sound. With test tracks it would be better to hear the effect sooner than later...