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I am not sure what the equivalent uncompressed PCM datarate is for 320 kbps MP3 with today's encoders, but it is higher than 320 kbps and less than 16bit/44.1kHz of CDs
Bit unclear to me.
If one encodes a 16/44.1 PCM to 320 kbs and decode it back to PCM, the result will be a 16/44.1 PCM file.
To the best of my knowledge, you can't express the information that is thrown away by MP3's psychoacoustic model (masking, etc) in a changed data rate
LDAC BT with its 990kbps bitrate, you may get close to 24/96 PCM bitrate
I don't share this optimism.
LDAC 990 kbs
CD 2x16x44.1=1411.2 kbs
2x24x96=3072 kbs
If LDAC works like FLAC it is probably able to stream CD quality at its best.