I don't care how good it sounds, it's just another proprietary format. Wake me when someone writes a Free encoder for it. Until then it's just the MP3's patent holders' hedge against low-bitrate WMA.
Comparing it to the SPC of this song, it doesn't sound awful. There is a slight difference, but only by going back and forth between the two could I notice it.
Needless to say, I always prefer SPCs to MP3s for SNES soundtracks.
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