I ran across a good article explaining HE-AAC encoding. Written by Fabio Sonnati (yea, he’s italian) on January 18th 2008
I was impressed on how he broke it down, and even went into HE-AAC v2. Earlier he posted a sample HD clip encoded with FFMPEG (with h264 and AAC) http://www.flashvideofactory.com/test/demofullscreen345.html. I didn’t have enough bandwidth to play it during the day, I’ll have to check it out when I get home.
http://flashvideo.progettosinergia.com/
And don’t forget to snag some tools from Real Eyes Media - located …. here