Can Audacity match the recording quality from different microphones?

Hello peeps!

I was managing an interview in Germany. After leaving the country, one of my guests didn’t like how the intro sounds like, so he recorded that part again and asked me if I can replace the original one.

The original recording that he wants me to delete is here Target Quality

The background noise (if needed is here Target Background Noise

The low-quality file he recorded and sent over the internet here Raw Source

What can I do to make the “Raw Source” file sound in quality of the “Target Quality” file on audacity? It sounds like a phone call recording and a bit muted.

One can degrade sound so it sounds like Skype, (Skype-ify).
However one cannot un-Skype : cannot undo the compression-artifacts & replace lost-frequencies.

B-A (orange range of frequences are gone).png