Hi,
I'm using L3dec to decode my mp3s using the 24 bits capability before mastering them this my favorite wave editor.
No doubt the quality is better than the others decoders (16b output).
I really feel that the music lives (more open,more detailed).
Is this something like a placebo effect or is this real ??

I sincerely think the gain of quality is audible.
ThanX,

Sorry, no actual recent experience with it. Read this though: http://mp3decoders.mp3-tech.org/decoders_l3dec.html

You should try to ABX if you really think there's a difference..