I thought the reason they called it iTunes Plus was because you buy a higher audio quality sound file. That is, in theory, the extra cost is supposed to be for the better quality sound file. In practice, though, it does feel like you’re paying extra to avoid DRM (even if you do get a better sound file).

Scotty, I was just kidding about the name… ;)

iTunes Plus means you can play the tracks outside of iTunes, like say on a Zune. Although I suspect that with all the trouble Microsoft had playing WMA’s without skipping problems it wouldn’t surprise me if the 256Kbps AAC tracks might have some playback issues…