The "clear difference" I heard was between the tests I originally recorded as WAVs and the 1-bit files.

I then took the 1-bit files and converted them to WAVs using the AudioGate software. Comparing them to the files I'd just recorded as WAVs was revealing:

In fact, I thought the files converted from 1-bit to WAVs sounded subtly smoother than similar WAV recordings I'd made as a control.

Of course, a 1-bit file converted down to 44.1/16 cannot possibly have as much detail as the original. But there is an advantage in capturing as much information as possible before making the conversion.

I'm afraid I did not make any direct comparisons between the Mr-1 and any other digital recorder, though that would be an interesting idea. Anyone out there want to try?

cheers,

Mark