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AAC is replacing AC3 (Audio Coding 3, aka Dolby Digital 5.1) because it is a superior format (e.g. up to 96 KHz sampling vs 48 kHz, up to 48 channels vs 5.1). The only reason to use AC3 is for compatibility.

via Is there a difference between AAC or AC3 audio formats? – Yahoo! Answers.

 

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