I would really love it if you guys could write a plugin
for WMP9 to play AAC files. If you feel up to it,
could probably even impliment the encoding plugin as well.
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Do you mean *.aac files or rather *.mp4 and *.m4a files? The
former is supposed to work with the DirectShow AAC parser
available on RareWares, but seems to be buggy at the
moment. The latter works since a long time ago with the 3ivx
DS Filter Suite (their splitter is also necessary for the AAC
parser) or with the mpegable DS decoder.