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Would the sound of the headphones be better if I put an additional speaker in each cup?
(i.imgflip.com)
I have some closed-back headphones that have poor sound. Is it possible to improve the sound of the headphones by installing additional speakers?
How much better can the sound of the headphones be if the cups are covered with soundproofing tape?
If your headphones are crappy, a better source won't really help. It's not an or here, headphones make most of the difference. Only decent headphones will appreciably benefit from a good source.
MP3 isn't ideal but, unless you have rather good headphones, 320kbit/s MP3 is pretty damn near transparent.
The point is, we don't know what kind of headphones or what kind of source OP is using.
These are Chinese headphones with no name. However, they looked impressive and I was foolish enough to buy them instead of the inexpensive Sennheiser headphones which cost about the same.
Sorry friend. I know that feeling. I wish there was a better solution to your headphone dilemma.
IIRC 192 kbps is about where MP3s get good enough that the vast majority of people can't tell any difference from an uncompressed recording in ideal conditions. I've personally never noticed any loss of quality at 128 kpbs.