Originally Posted by Glathannus
There is a difference between MP3s on an iPod with earbuds, versus FLACs on a Cowon D2 with 50mm-driver headphones. I think AAC has "caught on" among iPod users because it has a strong coloration or sonic bias that counter-aims for the iPod's (and earbud's) many shortcomings.
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This is a bit tangential, but what permanently sinks all earbuds for me is the fact that they directly inject sound into your outer ear canal, bypassing the pinna. The pinna is not an ancillary, optional part of the organ; it is an essential element. The perceived width of the stereo image when listening with my iGrado's extends far beyond my skull, much wider than is possible with earbuds. Even fancy pinna modeling DSP could only provide a rough approximation, due to the unique anatomy of every individual's ears.