QUOTE(AtaqueEG @ Apr 6 2006, 04:00 PM)

Oh, and you base your opinions on a site that posts
this?
It must be a joke.
I think you are mistaken. There are a few of the test samples (like velvet) that are commonly used for testng that I'm not able to reliably discern between PCM and ATRAC3plus when using Hi-MD, which is the codec used in this "test". I'm not defendng this actual test or results -- but an inadequate test doesn't mean that the codec is automatically crap.
I have no doubts in my mind that ATRAC3plus will do better than some non-recommended LAME CBR mode, especially using an older version of the LAME codec and the current version of the ATRAC3plus Hi-MD codec. I'm fairly sure that using recommended settings would be a different story as well.
You might be uninfomred. ATRAC3plus is a new codec, and it is not compatible with the original ATRAC codec, nor is it that "ATRAC3 ACM" that is floating around, which has incredibly bad quality even when compared to the older generation of MiniDisc technology. On some of the known problem samples, ATRAC3plus at 384kbps is better than LAME 3.90 to my ears, but both still have some noticeable artifcats (castanets).
You can do your own blind tests by transferring some test samples encoded in MP3, ATRAC3plus, and PCM to HiMD and have a friend randomize the track order. See how you do.
I know this isn't a `true` ABX test, so I hope this isn't a TOS#8 violation by posting this, but it is a blind test and it is repeatable by anyone. It's more of a violation to knock a codec if you never actually tested it. If this post is out of line, feel free to edit it.
When most people think of MD codecs, they think of that old ATRAC ACM. It's not any more correct to assume all MP3 codecs sound "bad" because some old BladeEnc sounds bad. Over the years, all codecs have made big improvements in quality, ATRAC3plus included, and are all much closer in quality.
Edit: Ah, not even LAME, the MP3Pro codec in Audition. I don't even know the quality of that codec, but I find it hard to imagine being better than LAME. While the methodology of the test linked may certainly be flawed, I still urge you to test HiMD's ATRAC3plus yourself.
Edit: Corrections.
Addition: To avoid going too far off-topic, I believe that listening tests in general confirm that the latest LAME codec is a general improvement. The samples used are not "killer" samples, and the improvements were actually remarkable.