I don't have a connection to be able to listen to the samples. But, I've done my own comparisons and I'll offer my insight. When I had my Sharp MT-15, it would introduce some noise artifacts that could be detected in high frequencies (cymbals, etc). Then, I owned a Sharp DR-7, and it actually didn't create artifacts. A little nicer sounding than the MT-15. But, some of the high frequencies were gone due to the ATRAC compression. Not a big noticeable thing, but there nevertheless. One way or the other, I'm comfortable with having MD as a backup to the JB3.