Why would anyone want to play MP3 files in a high end AV system? That belies the "no compromise" moniker. There is a large compromise, and it's in audio quality. While MP3s might sound OK in the car or on a computer, the stripped down data is painfully unmasked by a revealing, transparent audio system. When I hooked up my computer to my receiver, I was shocked at how thin the MP3 files sounded, even those with sampling rates above 300KBPS. I can see a person with a huge MP3 library obtained by free peer networking wanting to use them as background music in the house, but they wouldn't stand up to critical evaluation, perhaps not even good enough for party tracks.