My coworker listens to headphones at work often and isn't an iPod owner. I set him up to listen to the same song that came from the same CD and iTunes computer. I didn't tell him anything beyond giving them both a listen and report if he heard any difference.
The funny thing was that he wanted to know what was different in the two iPods that could make them sound so different (this is my reading between the lines paraphrase). It was clear that he heard a difference and said the 128 AAC sounded fuller.
A test doesn't get any more blind than this, but this isn't a perfect test. Maybe I'll revese the files and let him try it again and see if the iPod rules or if the format rules.
The funny thing was that he wanted to know what was different in the two iPods that could make them sound so different (this is my reading between the lines paraphrase). It was clear that he heard a difference and said the 128 AAC sounded fuller.
A test doesn't get any more blind than this, but this isn't a perfect test. Maybe I'll revese the files and let him try it again and see if the iPod rules or if the format rules.