I'm new at implementing wireless/bluetooth audio. The only thing that really counts is how it sounds to the listener. Obviously there is a movement in the industry to improve the sound quality of wireless devices. LDAC is a problem because of it proprietary nature, but at this stage I need to listen to several types of wireless formats and decide for myself. I'll try the LDAC experience.........and yes I read there is some "reconstruction" of the audio here. I'm interested to hear how it sounds, especially compared to the wired option you have with Sony headphones. They also have noise cancelling, which adds another layer of processing. I'm not sure if that can be turned On/Off. I will also use the R3 as a transport to an iFi iDSD micro to use as a DAC/headphone amp with a pair of Shure SRH1540s. There will be lots of interesting combos to try with this amazing little R3!