[William Sommerwerck]

It would be nice if there was a Dolby B decoder where you could
tweak the parameters until it suck less. Don't know if it being
software would help, or if it is even theoretically possible
but I can understand why someone would want that.

In my opinion, the problem lies with the peak clipping during the encode
cycle. I believe it causes mistracking that results in the (almost certainly
correct) perception that Dolby B dulls the sound.