Luis G said:
AFAIK, it isn't a requirement to have an ipod in order to use iTunes, which are also files encoded at 192kbps but in the far superior AAC format.
Since you are transcoding anyway, I'd rather do it from AAC to mp3 than from wma to mp3, but that's just me.
You have to be able to play the AAC files somehow. Most mp3 players won't. If he wants to just keep them on his computer then iTunes is fine.
I've been really annoyed with them for making several things I do with mp3s, that are fair use, impossible without making it a pain in the ass. Oh, it's also incompatible with my DVD burner, so if I didn't have a DVD reader/CD burner drive in the same system I'd be SOL. I have to burn the songs to a CD and then re-rip them in order to equalize the volume between them, then re-burn them. Major PITA.
Oh, AAC is also a protected format, meaning no mp3 conversion, and the only thing I've ever seen recommended to me to unlock them didn't work.