No need to get upset danny. My critera would be to have full songs encoded in all the different formats, then listen to them on good quality (hifi?) speakers and then judge. Not the way that dude did it and using crappy PC speakers.
Also That track doesnt have much highend in it either ,which is where you really notice the lossiness of mp3. For the record the first 5 secs is WAV i reckon.
@Tocsin. I'm downloading that now.