Discrete vs. Continuous: A Comprehensive Study of Unified Audio Understanding in LALMs

Large Audio Language Models (LALMs) utilize either continuous features or discrete tokens, yet the optimal representation paradigm for general audio understanding remains debated. Existing benchmarks often focus on narrow domains or evaluate encoders outside LALM contexts. To address these gaps, we systematically evaluate continuous and discrete representations across speech, sound and music. Utilizing our UniARC framework with dual evaluation strategies across model scales from SmolLM2-135M to Llama-3-8B, we analyze the dynamic relationships of data volume, model capacity, and computational efficiency. Our results reveal the pivotal role of semantic constraints in tokenization for audio understanding and demonstrate that scaling backbones fail to compensate for information loss in audio representation, especially in data-limited tasks. These findings offer practical guidance for balancing semantic density, fidelity, and efficiency in future LALMs.