I am discovering a relationship to this as I age.
Small speakers (2 way particularly) in a lively (reflective room) causes my Tinnitus to flare up instantly whereas being in a more dead (damped/dead) listening environment with the same music played at the same levels on larger speakers (less cone travel/lower distortion) causes NO tinnitus flare-ups and I enjoy listening much more - and subsequently spend way too much time standing in front of the speakers in the drumming room/basement rather than playing my drums.
Additionally, I find that highly compressed music (.MP3's) sound bad/raspy where uncompressed music does not seem to have this effect.
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