why is this important?
it would speed up encoding from ac3 to any other format in nero a lot!
now everybody who wants to transcode his ac3 file (most of the time with 6 channels) has to decode it to .wav first (which causes huge filesizes in many cases) and then he can encode it with nero
with an ac3 plugin it would be possible to transcode directly in nero which would save time and space!
as an encoder there exists free ac3enc (sources are included) which is also used in besweet
as an decoder (which will be the most important i think) you could use the source from valex' ac3filter or the free tool azid (although i dont know where you can get the sources for the last one)!
mausau writes on his page that "if you'd like to develop plugin for Nero, you have to get here the latest Nero Plugin SDK from Nero website"
i hope anybody has the skills and the will to write such a plugin (i only have the will