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Sorry, but there are tons of research and listening tests behind the latest incarnation of the best MP3 encoder (LAME) and the recommended settings actually do yield results that are indistinguishable from the source on the vast majority of samples for the vast majority of people (statistically).
Evaluating a codec that is designed for transparency really has to be done in a scientific manner (ABX tests) to eliminate bias. Just claiming that MP3s can sound bad is pointless, but sure, it's easy to prove.
The listening equipment actually plays a minor role in the evaluation, much more important is how trained you are to listen for the specific artifacts that are introduced. Audio engineers, whose job it is to listen critically, may well have an easier time detecting them, especially if the material is familiar (like 500 playbacks during recording and mixing). Regardless, most people with a stake to claim aren't that interested in finding out that they can't tell the difference.
But yeah, shitty sounding MP3s suck! As does shitty sounding CDs, and we all know there are plenty of those, too.
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