🧠 Sound science — listening effort
The usual objection is simple: “I can still understand it, so what is the problem?” The research answer is just as simple. Even at 100% comprehension, the brain spends measurably more of itself filling in what compression removed — and that spending shows up as fatigue and weaker learning.
Audio degraded by compression or lost bandwidth (in the literature: degraded speech) still gets decoded — but the brain has to fill in the gaps unconsciously. Researchers call the cost listening effort, and they have measured it three different ways.

Picture attention as a battery at 100%. With lossless audio the whole charge can go into understanding and remembering. With lossy audio the brain quietly siphons power off to reconstruct broken sound, and up to 30% of the capacity you meant to spend on learning evaporates. Same hour of study, less left in your head.
Listening to familiar speech at normal speed leaves enough headroom to absorb the cost. But catching unfamiliar phonemes in a foreign language, or pushing playback speed to build comprehension quickly, is exactly where spare capacity decides success. Choosing lossless WAV or CD audio is not an audio-quality preference — it is how you keep limited cognitive resources pointed at learning.
Source
Key concepts: listening effort (Peelle) and cognitive spare capacity (Rudner). Measurement studies: Winn et al. (2015, Ear and Hearing), Sarampalis et al. (2009, JSLHR), Pals et al. (2015, JASA).
※ This article summarizes and restructures the key points of the source above.