I tend to disagree: the occlusion predictions of the encoder should usually be more accurate when the decided signal it&#x27;s played through a high quality output chain than when played through a chain that does all kinds of intentional and unintentional signal mangling post-codec.<p>This surely does not rule out the possibility that certain classes of compression artifacts are lost only on low end headphones, but I really would not give compressed sources a free pass on wonky headphones. If you listen to compressed audio, you don&#x27;t want post-codec inaccuracies.