The bug report I submitted against emptool is probably of use, as it contains a bit of extra research. Basically, emptool always thinks tunes are stereo, and gets the length wrong when it's a 22.05kHz sample-rate. (I didn't try other rates)
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Toby Speight
030103016 (80GB Mk2a, blue)
030102806 (0GB Mk2a, blue)