I don’t agree. It depends how the song was ripped and how the original was mastered. I did so much A/B testing at the time and found I couldn’t tell the difference between VBR 256 AAC and the CD. 128k mp3 sounded worse, 320k mp3 is pretty safe, but there were a lot of improvements to LAME over the years so newer files sound better. The biggest difference is the mastering. Generally 1980s reissues of 1970s analog masters sound worst, 1990s is best, 2000s everything got remastered to make it loud and crush dynamic range. The only real innovation since is Dolby Atmos on Apple Music which really brings alive the promise of 1970s quadraphonic.