Eug, where are you going to find a Digital source to create the MP3?
first of all, I've played CD's on Dolby Pro Logic systems (the last one before Dolby Digital, I don't remember if it's called Dolby Pro Logic or Dolby Surround or something)..
with Dolby Pro Logic on, it has it's own sounds matrixed from the original CD on the back speakers (which are only one channel).
It might not apply to all CDs, I don't know for sure, but it certainly does something on most CDs I have (I never tested them all).
then when I tested MP3s, I got sound as well on the back speakers, so AFAIK, Dolby Pro Logic might not have to be BUILT into the original audio, to be placed on the back speakers, but in order to make proper use of them, you need specifically Dolby Pro Logic sources.
anyway, when I played anything with Dolby Pro Logic, I listened right up close to the rear channel, and found that it actually plays some sounds that I've never really heard stick out of the song when playing on headphones (stereo mode).
I also noticed INSANE amounts of artifacts when playing MP3's. the Dolby Pro Logic system obviously looks for sounds that aren't very audible to the human ear when played in Stereo mode, which is exactly what MP3's remove (audio sources you can't really hear). When used properly, Dolby Pro Logic can be pretty good.
it sounded so bad that it was like an extremely low quality real-player audio file.. it was horrid, but at a normal listening position you actually don't notice it (it's hidden after all).