EU round of subjective blind comparison of small fullrangers. Help needed.

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First of all, mp3 is restricted in internal bit depth and samplerate, which makes for a dramatic reduction in file size by itself.

There is a significant difference between lossless 16bit and 24 bit, but the quality difference between 48khz and 96khz (a 96khz file would be close to double size of a 48khz file) sample rate is close to 0. Higher samplerate has a bigger advantage when it comes to signal processing, but using it for the audio file itself is *very likely* just fluff in most scenarios.

A very highly packed flac file is smaller than a loosely packed flac file. But packing the flac to a smaller size takes a bit longer in most cases.

It all depends.
 
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