mp3 uses a psycho-acoustic model of how typical ears and brains process
sound.

it ends up emphasizing certain portions of the spectrum because it
tricks your brain into thinking it is better even if it has lost data. 
It is quite possible that for your brain and ears and speakers, it does
sound better: that just means the codec was well designed.  You could
have the same effect with FLAC if you used an equalizer.


-- 
snarlydwarf
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