to sum up crap recordings are crap. Good music is good music and can be appreciated by the listener under multiple recording methods. If we assume we have a good recording method and a recording which is great music which is dynamic enough to show the difference, then In my opinion, FLAC audio files of 3000+ kbps/96 Hz played via a file on a hard drive (No Jitter) via a decent DAC sounds the best. The DAC manufacturer is not the most important assuming they handle 96.0 Hz and are properly functioning (mp3 vs FLAC 96.0 Hz is way more important than a $400.00 DAC vs a $3500 DAC) , but in that area of the music listening chain, I think for me its been the best. Top Notch