Yes it can. It absolutely can, and does. https://i.imgur.com/zxwOBMJ.png https://i.imgur.com/zxwOBMJ.png I know it's one listening test out of many, but they

Yes it can. It absolutely can, and does. https://i.imgur.com/zxwOBMJ.png https://i.imgur.com/zxwOBMJ.png I know it's one listening test out of many, but they all agree. AAC (with a good encoder, such as Apple's) at ~96kbps is better than MP3 at ~130kbps.