Here are 2 interesting articles on this subject which have different conclusions:
http://www.high-endaudio.com/softw.html#De/Lo
http://www.enjoythemusic.com/Magazine/viewpoint/0102/londondecca.htm
http://www.high-endaudio.com/softw.html#De/Lo
http://www.enjoythemusic.com/Magazine/viewpoint/0102/londondecca.htm