True there is no hardware support for HE AAC, but the AAC LC and HE AAC files themselves require no royalties for distributing, streaming or using them.
Both AAC LC and HE AAC require patent royalties to be paid to Via Licensing. See the thread about this at:
http://www.hydrogenaudio.org/forums/index....howtopic=18380&But the rates for HE AAC over plain AAC LC are not that much higher for software developers wanting to include HE AAC support. In fact HE AAC patent licensing rates are cheaper than MP3 patent licensing rates! Plus no need to pay streaming or other fees for AAC/HE AAC like you have to pay for using MP3 files.
Here is more about HE AAC from the ViaLicensing.com web site:
High Efficiency AAC (HE AAC) is the combination of MPEG-4 AAC and MPEG Spectral Band Replication (SBR) technology, resulting in coding gains of more than 40 percent compared to standard MPEG-4 AAC.
HE AAC enables the delivery of 5.1 surround sound at 128 kbps, consumer-grade stereo at 48 kbps, and excellent quality stereo at 32 kbps or below. The coding efficiency of HE AAC enables new opportunities for optimized audio at low bit rates that are unprecedented, for applications in digital broadcasting, mobile multimedia, and Internet services.
HE AAC also enhances the quality of AAC by enabling 96 kHz coding with a nominal bit rate of 128 kbps. Moreover, 96 kHz HE AAC bitstreams can be played in legacy AAC decoders with a 48 kHz result.
HE AAC achieves its performance by regenerating, rather than coding, high frequency signal components. The high quality of the regeneration process is achieved through the use of modern transposition technology, steered by a small amount of control data. The control data is transmitted in the AAC bitstream, along with the standard AAC data for the low frequency part of the signal.