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Delicate sounds and fine overtones were mostly lost, because it took a lot of sound energy to vibrate the recording horn diaphragm and cutting mechanism. There were acoustic limitations due to mechanical resonances in both the recording and playback system. Some pictures of acoustic recording sessions show horns wrapped with tape to help mute these resonances. Even an acoustic recording played back electrically on modern equipment sounds like it was recorded through a horn, notwithstanding a reduction in distortion because of the modern playback. Toward the end of the acoustic era, there were many fine examples of recordings made with horns.

How would a record recorded with a horn sound played through modern equipment?
like it was recorded through a horn