QUOTE (rpp3po @ Mar 1 2009, 15:28)

m4a sounds much more musical and "analog" than raw AAC. Especially tracks with steep transients like high quality piano recordings make a huge difference. That's the reason Apple chose this in favor of plain mp4 and raw AAC.
err the container doesn't have any impact on the way the encoded sound actually sounds when played seeing as both .m4a and .aac are aac streams
exactly how did you go about the abx and would you care to post samples? did you use different encoders? because if you did then this is the source of the abx differences.