Multimodal Large Language Models (LLMs) claim "musical understanding" via evaluations that conflate listening with score reading. We benchmark three SOTA LLMs (Gemini 2.5 Pro, Gemini 2.5 Flash, and Qwen2.5-Omni) across three core music skills: Syncopation Scoring, Transposition Detection, and Chord Quality Identification. Moreover, we separate three sources of variability: (i) perceptual limitations (audio vs. MIDI inputs), (ii) exposure to examples (zero- vs. few-shot manipulations), and (iii) reasoning strategies (Standalone, CoT, LogicLM). For the latter we adapt LogicLM, a framework combining LLMs with symbolic solvers to perform structured reasoning, to music. Results reveal a clear perceptual gap: models perform near ceiling on MIDI but show accuracy drops on audio. Reasoning and few-shot prompting offer minimal gains. This is expected for MIDI, where performance reaches saturation, but more surprising for audio, where LogicLM, despite near-perfect MIDI accuracy, remains notably brittle. Among models, Gemini Pro achieves the highest performance across most conditions. Overall, current systems reason well over symbols (MIDI) but do not yet "listen" reliably from audio. Our method and dataset make the perception-reasoning boundary explicit and offer actionable guidance for building robust, audio-first music systems.
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