You got the point for the patent.
But I believe it must be more complex than everybody think and certainly more resource demanding to add multi format media player in the CQ series.
It is not a PC.
Sorry, but your are still guessing. There is absolutly no information about the CPU performance, so you have no base to guess anything about mp3-decompression capabilities.
And yes: I understood what Keith said: No operation system does not mean no possibility to decompress mp3. If you like to know more about the CQ software, you could have a look at the Firmware image file.