This thread has repeated itself all over the net - here, on Audio Asylum's PC forum, and on Computer Audiophile. In all cases, Amarra has been unable to explain how it can be at once identical (bit perfect) and better. In at least two of those discussions, Gordon has pointed out audioengnr's rather shocking lack of understanding of what he sells very expensive solutions to -- jitter. Thanks for that. And in every case it seems that those who hear Amarra hear something...
But no one seems to know what. Not even Amarra. As Gordon says, in audio, sometimes things sound different and there just isn't any explanation for it. The thing is, though, when those "things" can be differentiated in proper listening tests, they are almost always measurable. I'm not sure I've ever come across an exception.
So where are the measurements? Where are the (blind, independent, statistically significant) listening tests? If Sonic Studios has really built a better mousetrap, I would think they would be biting at the bit to demonstrate that fact. I'm still listening, and given the opportunity, I'd love to hear this, too. But I'm not in a big hurry to put my money where their mouth is. YMMV. Not when iTunes lossless files sound this good.