I don’t want to outright dismiss the snake oil because I can clearly hear the difference between MP3 and FLAC, but I got in a conversation on the iPod forums with someone who swore they were listening side by side on the spot and could not tell any difference. That’s why companies are able to market products that are well past most people’s diminishing returns, their is always that doubt that you haven’t discovered something yet.
Winter Contingency from Halo Reach. If headphones are deficient in lows, highs, or separation, that track will make it obvious.