MPC is one of the files of the Audio category. This unlicensed file format is intended to store audio information. The MPC format (i.e. Musepack Compressed Audio File) was created by Musepack. Musepack is a lossy compression scheme developed by German programmer Andree Buschmann. He started creating the codec in 1997. At that time he had the name MP +. The developer was not satisfied with the existing quality of MP3 coding. The algorithm is based on MP2 (MPEG-1 Layer 2), where there are 32 frequency bands, but with significant improvements. Over the past years, it has undergone revision and has become much better. It is currently at a more advanced stage, which contains highly optimized and unpatented source code. The MPC encoding quality at high bitrates (160 Kbps and more) is much higher than the quality that MP3 provides. During coding, a different psychoacoustic compression algorithm is used. In MPC, frequencies that ignore MP3 encoders do not disappear. The specificity of MPC is the fine tuning of psychoacoustics. This provides the ability to operate with pure VBR encoding (variable bit rate encoding). The main task of Musepack is to obtain the highest transparency of sound.
AAC is a sound encoded file format developed by Fraunhofer IIS, AT&T, Dolby and Sony. Its name stands for Advanced Audio Coding. The AAC format is an industry standard and was created as an improved alternative to the most common MP3 audio file format. AAC files do have slightly improved features compared to MP3s. Let's say this format provides the opportunity for improved processing of frequencies above 16 kHz. At the same time, the sound quality of AAC files is closer to the original sound source.