This page tests seamlessly looping playback of a good quality 44.1kHz music clip. Files:

jungle_loop_44100hz_1411kbs_stereo_int16.wav: Downloaded from https://www.dl-sounds.com/royalty-free/, license: https://www.dl-sounds.com/license/
jungle_loop_44100hz_2822kbs_stereo_float32.wav: Converted from jungle_loop_44100hz_1411kbs_stereo_int16.wav with Audacity 2.1.3 Win64
jungle_loop_44100hz_320kbs_stereo.ogg: Converted from jungle_loop_44100hz_1411kbs_stereo_int16.wav with Audacity 2.1.3 Win64, with option Quality: 9
jungle_loop_44100hz_196kbs_stereo_ffmpeg2.2.2_aac.m4a: Converted from jungle_loop_44100hz_1411kbs_stereo_int16.wav with Audacity 2.1.3 Win64 + FFmpeg 2.2.2, with option Quality: 100
jungle_loop_44100hz_129kbs_stereo_lame3.99.mp3: Converted from jungle_loop_44100hz_1411kbs_stereo_int16.wav with Audacity 2.1.3 Win64 + Lame MP3 encoder 3.99.3, with options Bit Rate Mode: Preset, Quality: Standard 170-210 kbps, Variable Speed: Fast, Channel Mode: Joint Stereo

Play uncompressed (Web Audio + AudioBufferSourceNode + decodeAudioData() to AudioBuffer):

Play compressed (<audio> element playing a Blob embedded as MediaElementAudioSource to Web Audio graph):

Current memory usage: 0 bytes.