Mastering engineer Bob Ludwig (Coldplay, Bruce Springsteen, Nirvana, Soundgarden) told me that Apple spent 18 months investigating how to make the AAC encoder better. The results, he says, are “a great thing.”
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Some people think that mastering for a digital format is silly, but it’s downright stupid to ignore iTunes. Apple is the largest distributor of music and if you don’t think that improving the quality of your music for millions of people, then you don’t really care about your fans.
As a musician and a music lover, I’m in favor of any process that captures more dynamic range of the music I’m going to buy. It’s a good thing for everyone involved, but most especially for the consumers that purchase and listen to the music.