For decades, creating an MP3 encoder required paying royalties to Fraunhofer IIS. While the patents have mostly expired (freeing the format), that legal shadow historically pushed companies toward AAC.
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If you share more context about what you're trying to accomplish (e.g., convert your own music, find high-quality audio, or learn about encoding), I can offer a proper, legal guide tailored to that goal. For decades, creating an MP3 encoder required paying