The tutorial looks pretty comprehensive.
I don't have my Mac with me, and don't have iTunes on my PC so I can't be of any help right now.
General comments:
1) As outlined in the tutorial, copy-protected .aac files need to be burned onto an AUDIO CD (resulting in .aif files, normally), and can then be re-imported into iTunes as .mp3s. Just make sure to select the correct "ripping" option - it's like ripping any music CD.
2) The above process will result in loss of quality. Sure, you have .aif files which on the surface look like files of a standard music CD. But of course they were derived from previously compressed .aac files. Ripping into .mp3 files again results in loss of quality.
3) Since May 01 (I think) music available through the iTunes Music Store is a) encoded at higher bit rate (256 instead of 128 k), and b) not copy-protected. Conversion to .mp3 is therefore "easy and straightforward" - see tutorial, and if necessary I can look into it tonight.
Hope this helps.
Seeya,
Michael
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