[The Listener]

They are too different loudness wise... I imported them in Nuendo and matched the loudness, I also noticed that some peaks seem to be clipped in the A example... What's with the excessive noise, I don't remember Rode mics to be so noisy... vintage U87 maybe, but those contemporary mics?

So, my observations after I adjusted level of the files to have similar peak values and are subjectively equally "loud" - B "hears" more details and is richer in overtones, A is duller (although I like dark mics), but seems to have too much proximity effect on guitar and is a bit boomy and muddy. B also has more noise, so I conclude it is the 70's U87.

I don't particularly like the sound of any of the two in this test. Considering the clipped A file maybe you could repeat the test? And loudness matching should be done in a way that it makes sense for the listening test, not nulling pink noise - just my opinion of course. Anyone should just adjust the level appropriately and see how the comparative picture dramatically changes...

edit: the filse are also not 24bit like it was stated, but 16bit. (I am not saying that 16bit is not good enough for such a test or anything, just observing...)