Jim - IANAL, and I hate to burst your bubble, but.... Those Via licensing fees are to cover patents (which are dubious enough as is) for the AAC codec. This is the compression on the audio inside the container, not for the MPEG-4 Part 14 container (MP4, M4A, M4V, etc) itself. You could
certainly support MP4 tagging without paying those licensing fees. Those fees would be needed to directly support ripping to AAC or to support direct AAC playback. Native support for this would be completely unnecessary though, as external encoders and decoders are readily available and work perfectly well (as I've pleaded for before though, a nice "wrapper" GUI for the Nero AAC encoder would be superb).
In fact, even if you pay the Via licensing fee, you might not be in the clear on AAC (aka MPEG-4, Part 3 or MPEG-2, Part 7) because AT&T has recently been making noise over the fact that Via is actually violating some of their patents in the technology (and moved to sue Apple among others). Who knows where this'll end up, and I'd definitely steer clear of implementing any built-in AAC encoding or decoding.
The MP4
container is a different story entirely, and you could
certainly provide built-in tagging support for the container format. People often confuse AAC in a MP4 container (most "apple" M4A files from iTunes) with MP4 itself, but they are not one and the same.
I should also say...
Thanks for joining me in the wilderness! It's been a long time as the (apparently) lone voice looking for tag writing to MP4 containers....
You are both not alone by any means! I'd really, really like to see both MP4 and MKV in-file tagging support in MC and have posted on it many times. MKV should be fairly simple for them to implement. MP4 takes a bit more work, but should be easily accomplished given the effort. I suspect that much of the problem stems from Jim's post above and a bit of confusion over the state of the patent world.