AC3Filter is just a filter, it's not a codec. It cannot decode by itself audio streams other than AC3. All of others are first decoded by a codec and afterwards processed by AC3Filter. Play an MPEG2 audio file, it will use Microsoft DTV-DVD Audio Decoder as codec, play an MP3 file it will use MP3 decoder DMO (or similar) as codec, play an AAC file, it wil use CoreAAC or similar codec, DTS files will use DTSac3source........
Or ffdshow audio if installed.
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