Unfortunately there is distortion there in the MP3 version. Bummer. That could be used to ABX the two much like focusing in on artifacts for cymbal hits to aid an ABX comparison.
If you load the two files in Audacity you can zoom in on the 30 second mark to the 31 second mark and look at the waveform for each file. The lossless version gets very close to the max digital level a few times and does flatline or clip a few times. The lossy version flatlines or clips multiple times in that 30-31 second range. Unfortunately the song (and album) is mastered louder than it should be. Even the lossless version clips a few times. But the MP3 version is clipping more often, quite a bit more often.
Interesting that the MP3 version is clipping like that. Some of the places where it is clipping the lossless version isn't *that* close to the max digital level (it's close but not that close). The MP3 encoder seems to choose to overshoot and clip in those areas for some reason. Maybe a higher bitrate for the MP3 encoder would avoid the clipping.
edit:
Here's one example where the MP3 version decides to clip where the lossless version does not. I'd think that an MP3 encoder would try to avoid clipping like that where the source doesn't clip and isn't *that* close to clipping. I rotated the image 90 degrees so it won't cause the thread to waste a lot of vertical space.