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MP3s generally have a shelf around 16-18khz. The rest of the audible spectrum data is impossible to retrieve if it doesn't exist. This is why transcoding from a lossy->lossless format is a bad idea.

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Yes, I know and that's what would be more impressive for me to see a ML/Algo that could recreate close enough data distribution from lossy to lossless. Not exact reconstruction but close enough in the possible area (so < 16-18kHz). It may or may not be possible but it is more akin to take the inverse of the model of degradation of MP3 (it could be totally impossible).

Sounds like you're describing DLSS [0], but for audio.

[0] https://en.wikipedia.org/wiki/Deep_learning_super_sampling

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