Asking which file sounds "better" is meaningless; some distortions sound good. The proper way to do this is an ABX test, where you compare both to a known original, and ask which sounds more like the original .
Indeed the phrasing of the question poses problem. The real question should rather be something like "what is the most faithful"? ANd without the source to compare to, that would be reducing comparisons to what a tester has experienced previously.
Yet I answered both confidently and correctly, without very much special audio equipment (Dell XPS 8300 stock sound card, and a cheap Sennheiser HD212 Pro).
What made me confident is I know what to look for†. If I did not I would have had to make a "what sounds best" judgement.
(spoiler alert if you want to take the test yourself)
† MP3 has a hard time encoding some corner-case specific stuff. Here the rattling at 0:06 produces an artifact that is a dead giveaway. Cymbals at 0:11 are more subtle but noticeable.