This is an enhancement to this recent hint to get iTunes Plus songs to play on certain AAC-supporting devices, such as Nokia/Symbian-based mobile phones including the Nokia N95. I've tested this using a Nokia E61.
There is only a single difference that matters to the phone between the iTunes-converted (as shown in the hint) or QuickTime Pro re-wrapped (comment to the hint) AAC file and the original iTunes Plus song: iTunes 7.2 (and/or the iTunes Store) moved an 'atom' (the name given to a chunk of content in the .m4a file) from being a child to a sibling (that is, up one level in the hierarchy). This causes the phone to baulk when it sees the atom at an unexpected location in the file.
The solution is to move the 'pinf' atom back to where QuickTime puts it (as a child of 'esds'). There is a more detailed explanation on my blog, and a simple tool (PutPinfInItsPlace) for making the change on Mac OS X (or Windows). The advantage of this tool is the song remains fully intact, no copying across of the metadata is required, and the audio data is unmodified. The only limitation I've seen thus far is that after fixing the file for compatibility, iTunes loses the ability to recognise the tracks as 'Purchased AAC audio files.' Instead they will become 'AAC audio files.' So any Smart Playlists using this naming scheme (i.e. this hint) will be affected.
To fix the files using the tool,
Mac OS X Hints
http://hints.macworld.com/article.php?story=20070609012009186