mp3s are not great. Sure, you could fool someone in to thinking that 2 files are the same on a smartphone over bluetooth, but upon further inspection; in a more resolving system, you could tell the original .wav file and .mp3 file apart easily, no matter what the kbps was, even 320 kbps.
For example there is a feedback loop from the brain to the hearing system to seek out information in a noisy environment. This is the so called "cocktail party effect"
This effect does not exist in a quiet listening environment. You go to visit an audio shop. Walk up the stairs and they’ve got a listening room. No one else there but you and the sales guy.
You’re at home - in your office listening to headphones and/or speakers. The room is at probably 30 dB, perhaps even less. My office for example can be a bit lower than that. The music playing on speakers and headphones will overpower the environment in this case for 2 reasons -
First, the level is louder and...
Midrange frequencies that are louder or within the same octaves effectively cancel out other midrange frequencies. Bass and treble would also soften the resolve of background noise.
I’ve found a bunch of posts on other forums where people are refuting your measurements with their own. I will share them later today....just been busy.