This page tests seamlessly looping playback of a low sample rate 16kHz mono music clip. Files:

shanghai_action_44100hz_1411kbs_stereo_int16.wav: Downloaded from https://www.dl-sounds.com/royalty-free/, license: https://www.dl-sounds.com/license/
shanghai_action_16000hz_256kbs_mono_int16.wav: Converted from shanghai_action_44100hz_1411kbs_stereo_int16.wav with Audacity 2.1.3 Win64
shanghai_action_16000hz_50kbs_mono_lame3.99.mp3: Converted from shanghai_action_16000hz_706kbs_mono_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
shanghai_action_16000hz_21kbs_mono_ffmpeg2.2.2_aac.m4a: Converted from shanghai_action_16000hz_706kbs_mono_int16.wav with Audacity 2.1.3 Win64 + FFmpeg 2.2.2, with option Quality: 100
shanghai_action_16000hz_92kbs_mono.ogg: Converted from shanghai_action_16000hz_706kbs_mono_int16.wav with Audacity 2.1.3 Win64, with option Quality: 9

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.