Note: These files are lossless M4A format. If they won't play in, say, Winamp, which is what I use, you can download a plugin that definitely will handle them here: http://forums.winamp.com/showthread.php?threadid=157572.
These are Boston's first two albums, Boston and Don't Look Back, remastered in 2006 by Boston's own Tom Schulz. No, I can't tell you how they compare to the Boston SACD from 2004 or PBTHAL's rip of the MFSL vinyl, or very early Japanese CDs, for that matter. What I can tell you is that they sound superb to my ears. Smooth and well-balanced. A bit of compression may bother some, but to me they sound great. And not a bit of harshness: you can crank them right up.