>If you take ITMS Files and burn them to a CD, you can then rip that CD
>to mp3's at any encoding level you like.
But it is still lossy compression on top of lossy compression, each conversion
stage (at least at compressing it down in size) is a generation loss.

My guess was that the goal was not to improve sound, but to get AAC into a
player that only handles the MP3 format.

But as mentioned earlier it is important to consider, if that is not the goal,
that a 128kbps AACfile sounds about like a 192 kbps MP3, higher sound qualitity
at a smaller size.

If you want even better sound quality, buy the CD.