You know how it works. One ear receives a different frequency than the other ear and the difference between the two appears to come from the middle of your brain. MP3 compression throws out the inaudible parts. If your ears cannot pick it up them it does not count anyway. If you do not believe that MP3 files sound the same as wav files or CD audio then there would be reason to doubt MP3 binaurals. Some codecs mix the left and right channels and this is the only thing you have to avoid. I remain fully convinced that a 7-10 Hz difference between the left and right sides will be retained in MP3 compression.