I´m not that experienced in 32 kHz Dats, so I just try.
I´ve found this in my collection:
nirvana1988-12-21
ANA(x) > DAT(1)@32khz > CDR(5) > EAC > WAV > FLAC > shntool > flac
Converted this to 320kbps mp3 for comparison it almost looks the same in coloured spectral analysis.
Switching to b/w mode and some sort of difference is noticable. Look at the artificial looking cut at 16 kHz (mp3 pic).
On the last one the y-axis is also zoomed. In the mp3 pic you can see this tiny, little blocks around the cutoff. This is an indicator for a lossy encoded audiofile - this time.
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