Frankly, I don't think anyone has done any kind of thorough testing with the cqm's that exist at the moment when it comes to anime.
Most groups don't use any cqms at this point, I believe. Also, those matrices that are included are extrapolations of xvid cqms, and haven't been optimized for the h264 codec, so although the basic theory behind them should work the same, I don't think anyone has really started to tweak them at all.
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