: True lossless FLAC 24/96 remains the gold standard for detail, whereas 24/96 MP4 is a high-resolution "lossy" alternative designed for streaming-friendly Atmos. Common Applications

: It is a frequent format for high-resolution downloads on sites like Immersive Audio Album.

: Vinyl is often reviewed as "smoother" but with "less detail" than 24/96 digital versions.

: Specialized jazz and classical albums, such as the Tsuyoshi Yamamoto Trio's "A Shade of Blue", are tested and released in this format to leverage its spatial capabilities.

Reviews of files (especially those using Dolby Digital Plus Atmos ) highlight several key characteristics:

Tsuyoshi Yamamoto Trio – A Shade Of Blue – Review – (Test