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I've always had iTunes do the conversion for me. When I've bought a significant amount of music, I make a playlist of the songs and burn to a cd or dvd. Once the burn is complete iTunes asks if you would like to import and replace the songs in your library.
I have the import default set to mp3 at 192 kbps. When I'm done I have drm-free mp3s, the metadata is retained by iTunes and I have a physical backup of my purchased music.
If I had to convert 100's of songs, I could see a need from a time constraint, but $35 seems to be pretty steep.
Steve
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