Are you really able to spot the difference between the sound output of the real Amiga and WinUAE audio emulation ?
Personally speaking i don't own a real machine, but, as i already posted, the MP3s i listened for comparison was created with the real hardware
You can have info about this project here
http://www.paula8364.com/
just to know the details about how recordings was done
And i made this simple try:
just chosen one module, set up WinUAE with EaglePlayer and recorded a .WAV;
then i converted the WAV to MP3 and listened this resulting one comparing it to the one on SOAMC
I repeated this process for different tunes
Result:
my ear doesn't hear difference at all
As simple as that, so, for me, WinUAE audio emulation is perfect