ABC/HR Version 1.1 beta 2, 18 June 2004
Testname: 

1L = D:\lame test\ff123 suite\096 kbps\thear1 [3.96.1 - ABR - 096].wav
2L = D:\lame test\ff123 suite\096 kbps\thear1 [3.90.3 - ABR - 096].wav
3R = D:\lame test\ff123 suite\096 kbps\thear1 [3.97a5 - ABR - 096 - XX10].wav
4R = D:\lame test\ff123 suite\096 kbps\thear1 [3.97a5 - VBR - V8].wav
5L = D:\lame test\ff123 suite\096 kbps\thear1 [3.97a5 - VBR - V7].wav

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General Comments:

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1L File: D:\lame test\ff123 suite\096 kbps\thear1 [3.96.1 - ABR - 096].wav
1L Rating: 1.0
1L Comment: 
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2L File: D:\lame test\ff123 suite\096 kbps\thear1 [3.90.3 - ABR - 096].wav
2L Rating: 3.0
2L Comment: muffled, but very natural.
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3R File: D:\lame test\ff123 suite\096 kbps\thear1 [3.97a5 - ABR - 096 - XX10].wav
3R Rating: 3.0
3R Comment: very similar to previous. Some artifacts (cymbals) are just slightly more audible (not still not too annoying).

EDIT: failed on ABX -> same notation
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4R File: D:\lame test\ff123 suite\096 kbps\thear1 [3.97a5 - VBR - V8].wav
4R Rating: 2.6
4R Comment: the more lowpassed of the series. But still good.
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5L File: D:\lame test\ff123 suite\096 kbps\thear1 [3.97a5 - VBR - V7].wav
5L Rating: 4.3
5L Comment: apparently the best: very natural (lowpass is perceptible) and very few artifacts
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ABX Results:
D:\lame test\ff123 suite\096 kbps\thear1 [3.90.3 - ABR - 096].wav vs D:\lame test\ff123 suite\096 kbps\thear1 [3.97a5 - ABR - 096 - XX10].wav
    3 out of 8, pval = 0.855
D:\lame test\ff123 suite\096 kbps\thear1 [3.90.3 - ABR - 096].wav vs D:\lame test\ff123 suite\096 kbps\thear1 [3.97a5 - VBR - V7].wav
    8 out of 8, pval = 0.004
