[verbal]

I'm not really over simplifying it. You're on the right track though.

I'm saying regardless of time, regardless of any other factor than you plan on listening to it on your computer and putting it on an MP3 player.

Even if you don't factor in the above-- choose whichever medium you would purchase just for listening alone if both were available.

Factoring in time of recording, converting, and all that is over complicating it.