iTunes 7.0 (70) gapless test files for this topic (http://www.hydrogenaudio.org/forums/index.php?showtopic=48231) on iTunes 7 new gapless features.
AAC files encoded with iTunes 160kbps VBR
MP3 files encoded with iTunes 160kbps VBR (Q=highest, Joint Stereo, Smart Encoding Adjustments, Filter Frequencies Below 10Hz)
MP3 files encoded with LAME 3.97b2 VBR
Thank you for these encodings
I couldn't try with iTunes (bug: app doesn't lauch) but with foobar2000 (0.94beta) both series aren't gapless. Compared to faac and Nero Digital AAC Apple is obviously using a different way to store gapless information.