Could you please go through this Smartphone AQ test done by Engadget & tell me whether you agree with results or not?
I can't disagree. The only reason why my US SGS (and probably my US SGSIII too) are a lot better than any iPhone in practice is mostly because of SDCards, which allows me to stuff a lot of lossless files into an SDCard while apps are in the internal storage. When I loaded mine with 256kbps MP3 that my friend's iPhone had, the SGS sounds a bit lean by comparison. If I had a 32gb iPhone though I'd just load it with 16gb of VBR.
Also there's that graph on the response where the SGS3 rolls off sooner at the bass, and my first impression when I got it using my MEE M6P was, "wow, the bass isn't as bloated as the original SGS." Meaning the M6 as advertised was designed with more bass and the SGS3's roll off actually offset that; and to be fair to the original SGS, I really liked it with my brother's Westone2.