Such a translation would be "format shifting" which is protected under US/UK law (IANAL).
The US AHRA requires serial copy management (SCMS or an equivalent) when using format shifting to digital media. Nobody bothers to follow that part of the law and it seems to have never been enforced.
I think you are correct in the case of an actual MP3 file and calculator.
I was thinking they were metaphorical.
The US AHRA requires serial copy management (SCMS or an equivalent) when using format shifting to digital media. Nobody bothers to follow that part of the law and it seems to have never been enforced.