Whether it sounds "worse" isn't the point. The point of a comparative test is to play the exact same source and judge the quality and capability of the equipment for reproducing equivalent source material. Until IASCA has an mp3 category, which they probably won't for a while, if the music being played is not the same source but a MODIFIED source then it invalidates the comparative test. Because to what extend has this source audio been modified, etc? Of course you can look at it as no different than using a lot of DSPs and so on...

Calvin