My take was that mp3PRO and AACPro (what you get when you make a 96k AAC file with the Apple codec) sounds exactly like what you'd expect it to sound like: they wiped away the higher frequencies and replaced them with a reasonable substitute.<p>It's not audiophile quality but it's what I use when I upload music to my Garmin Watch, it's not like you are going to appreciate details when you are in a loud gym or walking on the street or even in the woods.