SS 3.4 is definitely an improvement. Too bad they don't simply make all bitrates of all supported formats available as the default. For instance, I am an Old Time Radio (OTR) fan. OTR is low-fidelity, at best. The OTR files are .mp3 format, usually at 24 or 32 kbs, with an occassional 48 or 64 kbs file. From a sound quality viewpoint, there is no point in converting them to ATRAC at a higher bitrate, as the quality won't improve, and the file-size will increase significantly (a 24 kbs .mp3 file will double in size when converted to 48 kbs ATRAC 3+). I simply can't understand why Sony bothers to restrict bitrates the way they do.