It's amazy sample. Even itunes v6.0.1.3 at 128 kbit/s VBR 136 kbit/s (aprox. 155 kbit/s real bitrate for this sample) wasn't transparent. Well maybe it's trasnparent. But I could hear artefacts and noise on human voices in both channels during ABX test.
ABC/HR Version 1.1 beta 2, 18 June 2004
Testname: itunes vbr 136 vs original . Tequila
1R = C:\TEST48\15_tequila\itunes 128vbr 136.wav
1 of 1, p = 0.500
2 of 2, p = 0.250
3 of 3, p = 0.125
4 of 4, p = 0.063
4 of 5, p = 0.188
5 of 6, p = 0.109
6 of 7, p = 0.063
7 of 8, p = 0.035
8 of 9, p = 0.020
9 of 10, p = 0.011
10 of 11, p = 0.006
11 of 12, p = 0.003
11 of 13, p = 0.011
12 of 14, p = 0.006
13 of 15, p = 0.004
14 of 16, p = 0.002
15 of 17, p = 0.001
16 of 18, p < 0.001
FINISHED
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General Comments:
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ABX Results:
Original vs C:\TEST48\15_tequila\itunes 128vbr 136.wav
16 out of 18, pval < 0.001