Test-Time Scaling has shown notable efficacy in addressing complex problems through scaling inference compute. However, within Large Audio-Language Models (LALMs), an unintuitive phenomenon exists: post-training models for structured reasoning trajectories results in marginal or even negative gains compared to training for direct answering. To investigate it, we introduce **CAFE**, an evaluation framework designed to quantify audio reasoning errors. Evaluation results reveal that LALMs encounter a critical bottleneck: **Audio Perception Decay**, which compromises reasoning performance. To address it, we propose **MPAR²**, a strategy that encourages a step-by-step reasoning process with rich perceptual awareness. With reinforcement learning, MPAR² improves performance on CAFE from 31.74% to 63.51% and effectively mitigates audio perception decay, concurrently enhancing reasoning ability to achieve a strong 74.59% accuracy on the MMAU benchmark. Further analysis shows that MPAR² optimizes audio attention and enhances reasoning token budget efficiency.

Emotion is a core paralinguistic feature in voice interaction. It is widely believed that emotion understanding models learn fundamental representations that transfer to synthesized speech, making emotion understanding results a plausible reward or evaluation metric for assessing emotional expressiveness in speech synthesis. In this work, we critically examine this assumption by systematically evaluating Speech Emotion Recognition (SER) on synthesized speech across datasets, discriminative and generative SER models, and diverse synthesis models. We find that current SER models can not generalize to synthesized speech, largely because speech token prediction during synthesis induces a representation mismatch between synthesized and human speech. Moreover, generative Speech Language Models (SLMs) tend to infer emotion from textual semantics while ignoring paralinguistic cues. Overall, our findings suggest that existing SER models often exploit non-robust shortcuts rather than capturing fundamental features, and paralinguistic understanding in SLMs remains challenging.