QUOTE(pdq @ Apr 20 2008, 12:11)

Very few players support freeformat, and I doubt that this includes any portable players. Those that do not support it will simply refuse to play it at all. There is no requirement in the standard to support freeformat.
There is no requirement in the standard to support freeformat higher than 320kbps. Freeformat <= 320kbps must be supported, according to the standard.
However in real life it's rarely supported, so from a practical point of view, you could consider freeformat a "no go".
QUOTE(Slipstreem @ Apr 20 2008, 12:23)

That's why it's extremely unwise to even suggest that someone break a standard in the first place as the files are likely to not even play back at all. 320Kbps is the highest MP3 bitrate natively supported by all hardware players. Anything higher is, strictly speaking, no longer MP3.
Nitpicking: stricly speaking, freeformat higher than 320kbps is still a perfectly compliant mp3 stream, but decoders are not required to support this. (read: no hardware player support this)