Agree that going from MP3 to AIFF would seem a bit of a stretch. The proof now is somewhat in the sound; most of us would have a tough time telling 320k Mp3's unless a/b'd side by side (and even then, it's not night and day....anything less is though). if they sound good, that's all that really matters. The real debate is when hirez companies want to charge $40 for some "faux" 24 bit hirez recordings, and we later find out they were upsampled from redbook...then, although sounding great to the unaware, you feel robbed.