From MusicBrainz Wiki

Recordings wishlist

  • I'm unsure about "masters", but if they are required, they should be above releases (as indicated above), since mastering is AFAIK done to make a release have a balanced sound between all tracks.
  • If "tracks" are introduced, remember we still need a way to connect multiple tracklists to one release, for user-translated tracklists & international releases w. tracklists in multiple languages.