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AAC vs. MP3
ハイレゾ音源をエンコードするならMP３かAACか（スペクトルの相関係数から見た音質比較）
mp3よりもAACが絶対的に優れているの？
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ＭＰ３ ｖｓ ＡＡＣ 音質比較！（スマホ版） | ノイズ除去＆音声明瞭化の工房AOK
