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Software doesn't matter - the mp3 compression algorythm doesn't change. As for sound cards, yes they make a difference. Not sure what the State of the Art is these days, I still use my old soundblaster with the extra RAM on it
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“IN MY EXPERIENCE, SUSAN, WITHIN THEIR HEADS TOO MANY HUMANS SPEND A LOT OF TIME IN THE MIDDLE OF WARS THAT HAPPENED CENTURIES AGO.”
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