The Windows filesystems (FAT and NTFS) don't allow quotation marks in filenames. At all. You can't do it. You also can't have colons, backslashes, and a number of other characters (full list: " * / : < > ? \ |). CD-ROMs use a different filesystem, ISO-9660, which does allow quotation marks, as well as all of those other characters. (Yes, there are other CD-ROM filesystems, including the Windows-specific Joliet, but most of them are extensions to ISO-9660. The only ones that aren't are unreadable by Windows anyway. Okay, you can put UDF, the DVD filesystem, on a CD-ROM. It probably also doesn't have those character restrictions, but it wouldn't be readable in a hardware MP3 player anyway.)
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Bitt Faulk