Yeah, it’s still called Tape Op Magazine…

Tape Op Magazine > Reviews > Fraunhofer Pro-Codec plug-in
To be honest, it kind of made me crazy with Digital Disappointment over the state of the standard MP3 file.

And

Coincidentally, I only use Sonnox Inflator. It’s the only plug-in I’ve found to not destroy my mix while bumping levels up to the place where victims of the loudness wars can accurately evaluate my mix on their laptop speakers and earbuds!

And

Now the one quick test I did was to encode a standard MP3 file at 256 kbps in the Pro Tools TweekHead setting and then encode one with the comparable settings in Fraunhofer Pro-Codec. I then imported both files into iTunes. Yes, I know the iTunes playback platform imparts its own sound to all digital playback, but this was just a quick comparison between the two methods of encoding the MP3 to the same bit-rate. There was indeed a difference in sound quality. This is when I start to get depressed — kind of like listening to test CD pressings from various factories. There shouldn’t be a difference — it’s digital, right? Well there is!!!! Needless to say, the Sonnox-encoded file felt clearer, more open, less compressed, and closer to my original mix.

I haven’t checked out the plug-in that was being reviewed, but have noticed that using different applications results in different qualities of mp3s.