arXiv:2603.02641v4 Announce Type: replace Abstract: Universal Speech Enhancement (USE) aims to restore speech quality under diverse degradation conditions while preserving signal fidelity. Despite recent progress, key challenges in training target selection, the distortion--perception tradeoff, and data curation remain unresolved. In this work, we systematically address these three overlooked problems. First, we revisit the conventional practice of using early-reflected speech as the dereverberation target and show that it can degrade perceptual quality and downstream ASR performance. We instead demonstrate that time-shifted anechoic clean speech provides a superior learning target. Second, guided by the distortion--perception tradeoff theory, we propose a simple two-stage framework that achieves minimal distortion under a given level of perceptual quality. Third, we analyze the trade-off between training data scale and quality for USE, revealing that training on large uncurated corpora imposes a performance ceiling, as models struggle to remove subtle artifacts. Our method achieves state-of-the-art performance on the URGENT 2025 non-blind test set and exhibits strong language-agnostic generalization, making it effective for improving TTS training data. Model weights are available for download at: https://huggingface.co/nvidia/RE-USE.