I would welcome an audit from the relevant authorities. I have stacks of CDs all over the place as I've been buying them like crazy from prestoclassical.co.uk in recent years given the excellent exchange rates (and their specials!). I tried Napster back in the day, getting 92 and 128kbps MP3 files. All deleted now because they're crap. 192-256kbps MP3s ripped from CD in iTunes are just fine. I can't really tell the difference with FLAC anyway, and certainly don't welcome the extra hard disk space required to store them (or having to re-rip the lot!).