I've hung around this thread as of late primarily because I dislike the obnoxious, insulting, and arrogant attitude presented by delius - joyously declaring anyone around him to be idiots because we don't believe in various scientifically baseless principles. I recognized the trend some time ago: a love of arguing with and insulting strangers on the internet, using things that cannot be proven or disproven as the foundation for the arguments. We have Belt's premises that can't be disproven because they can't be traditionally proven in the first place. There was even a cursory mention of orgone energy that produced another vehement objection toward my lack of faith, a tangential discussion that fits the mold very nicely. The result is a catch-22: if you try to carry on a calm, reasonable discussion (like bestbang4thebuck has attempted to do) then you get called childish names and told that you are stupid, and if you argue (be it with sarcasm, carefully thought-out logic, or snide comments) you get the same result. Makes me really appreciate Yossarian's predicament...
Funny that you mention that site... You've asked (and asked, and asked), so about a week ago I burned those MP3 files to a CD-R and tossed them in my DVD player (since I lacked any headphones and didn't think that cheap PC speakers are a good test of anything, I figured my main system would be a reasonable test). Last weekend, I gave those files a few listens while my wife and daughter both napped. The two versions of Jingle Bells were a handy test, particularly when I repeated the first ten seconds using both tracks, but I gave all six files some attention. At the most, there was perhaps a slightly higher volume level on the "full metal jacket" version of Jingle Bells, but no more than a decibel - aside from that, the two were effectively indistinguishable. I scratched my head a bit and decided to give it the ol' college try: I burned all six files to an audio CD and tried again. My 981HD passed the PCM audio to my 990, which was set to upsample mode. The results were the same.

Bottom line: I tried the MP3 files. I found no appreciable difference in the files. I continue to find no reason to give any merit to HiFiSoundGuy/GoodSound's shallow attempts at trying to sell Machina Dynamica products here in this forum, or to the value of devices like the Clever Little Clock. The catch-22? The fact that I believe these things even after listening to MP3 files that were manipulated with Belt techniques will not lessen delius's rude and insulting posts. Right there with ya', Yossarian...