My thoughts exactly. Why in earth did the journo introduce so many uneeded stages. It was ludicrous.
The same kit with a CD vs an mp3. Just using a CD drive in your PC vs mp3 is enough for the first round of testing. No messing around with speakers and amps just decent headphones. If you can haer a didfernce at 320kbps then take it further.
Totally pointless article.