Of course, this biggest reason, as has been mentioned, is that the ATRAC in
the MD prevents the MD from playing back a bit-accurate copy of what was
recorded.  But I'm assuming that modern ATRAC algorithms are fairly good.  I
don't think one can make that assumption on a wholesale basis, for example,
about a sound card that truncates a 20-bit signal to 16-bits.  (The proper
way to shorten word length is to apply dither *before* truncation.)

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