Ah, but if you implemented an extensible platform, then we could sneak in our own gray-market free software implementation.

Hey, cool. The Panasonic SD Multi A/V Device looks genuinely useful if you need a lot of different things and don't want to haul around lots of different gizmos. It's an MP3 player, a still camera, and a video camera, all in one. Toss in GSM cel phone support, and you've got everything you could possibly want.

Hmmm. That product page refers to layer 2 AAC support - not layer 4. I wonder if the other panasonic decives offer layer 2 only, too. They're not specific about that.