A brand new, never been played cassette probably sounds about the same as a 128 MP3 in my opinion. But the more you play the tape, leave it laying in sunlight or next to electronics, etc. , the more the sound loses its fidelity. MP3 records frequencies up to 16 KHz and new tapes record up to 18 or 20 KHz, but after a while the tape's frequency range drops below 14 or 12 KHz and it can't reproduce the high frequency sounds, making it sound muffled and muted. The bass can tend to get a little smeary too. But MP3 never loses its quality, it always produces the same sound every time you play it.
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