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Reviews of files (especially those using Dolby Digital Plus Atmos ) highlight several key characteristics:

: True lossless FLAC 24/96 remains the gold standard for detail, whereas 24/96 MP4 is a high-resolution "lossy" alternative designed for streaming-friendly Atmos. Common Applications

: The 96 MP4 format is often used for spatial sound recordings. Reviewers from Magic Vinyl Digital note it is effective at reproducing the "ambience of the hall," making the listener feel like they are at a live concert.

: It is a frequent format for high-resolution downloads on sites like Immersive Audio Album.

: While "lossless" formats like FLAC 24/96 offer the highest detail, the 96 MP4 version (at ~768 kbits/s) is described as a "wonderful surprise" for its balance of file size and immersive quality. Comparison to Other Media :