"After several materials were tried out, vinyl proved to be the best stuff to use in records. Sony would have you believe that microSD cards can produce better sound if they are made from the right materials and tuned just right to minimize electric noise coming from the card while it’s working."
Not a lot more to say than this. Sony thinks a special made SD card will provide better sound...
Additional info here: link
Maybe it's just cus I'm not an 'audiophile'........I've used several different brands of microSD cards for storing music, and never noticed a difference in sound!
Or maybe it's cus I'm using a cheap mp3 player and cheap headphones......lol