I only say that ATRAC3, while being lossy and old, can provide very enjoyable sound. I argue that sound is transparent in SP mode and very high quality in LP2.

I further argue that when combined with Sony's DSP and electronics magic, its sound still holds very well and provides a very rich, detailed and enjoyable listening experience, and can rival today's mid-high end portable devices very, very well.

I tell this as a former orchestra player, btw.