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WMP10 as audio-CD burner issue

I just used WMP10 to burn a playlist of mp3's to an audio CD for the first time, and it worked fine, but I have a question / concern.

While it's burning, it goes through an "inspection" and "converting" phase. What is it exactly that it's converting? I ask because I notice the mp3 files in the playlist all have updated modification times. Should I be worried that WMP10 is messing with my audio files? Why would it need to do any writing at all, something I don't believe Nero does.
 
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