Hmm there's another subject which I don't believe you have touched.. the software used to compress the MP3/MP2 files makes a huge difference.. encoding with Xing(Audiocatalyst) is certanly faster than the old mp3end from Frauenhof, but the quality if also a lot worse.. get BladeEnc/Radium Coded and compare the result to Xing, you don't even need a good hifi to hear the difference.

DrRadiaki - waiting in patience for the empeg :-)