Nordic label 2L specialises in recording in spacious acoustic venues, typically churches and cathedrals. While mainly classical, the catalogue also includes jazz and folk, and because all of the recordings are acoustic, the accurate capture of timing information and how sound moves around the room is critical. Owned and run by multiple Grammy Award-nominated producer, Morten Lindberg, 2L's releases are all available for purchase in MQA format on their online store. Additionally, Morten offers free access to select MQA files via a "hi-res test bench" on the 2L site. "When I listen to 2L recordings that have received the MQA treatment, the experience activates strong emotional sonic triggers within me. For me, MQA brings back the magic!" says Morten.

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