The DVD Forum Steering Committee has approved the HD DVD-ROM Physical Specifications. In a meeting held on June 9-10, 2004, the committee approved the specification for the mandatory audio codec of DVD-Audio ROM-Zone -- the codec will be High-Efficiency AAC (HE-AAC).
However the committee did not approve the motion to "retain the provisional approval of the CODECs until the level of information concerning the licensing terms for VC-9 is the same as the level of information concerning the licensing terms for AVC/H.264." What this really means in terms of the VC-9 (Microsoft's WM9) codec, is unclear.
Source: DVD Forum
Source: DVD Forum