unpluggged
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What is this test? Can you post a link here? And how do you know what was the source of the files and if they were manipulated in any manner?Test was online, volume equalized and 3 formats per track: low quality mp3 (120 kbps if I remember well), 320 kbps mp3 and finally WAV original file
The proper method is to prepare your own compressed files from the same uncompressed (or lossless) source, and then use the ABX Comparator plugin (you need to install it separately) in foobar2000. Besides, MP3 is an outdated and inefficient encoding by today's standards, and it does not represent the state of advanced audio codecs used today for Bluetooth audio.
One has to be aware also that most implementations of AAC over Bluetooth use LPF at about 16 kHz and rather low bitrates, so it's hardly can be considered fully transparent, but it's not the case for LDAC, for instance. Not an option for Apple devices, though.