Why not normal audio codecs? How are JPEG and MP3 (i.e., DCT/MDCT) not a reasonable way to go about tokenizing spatial and time domain signals for these kinds of models?
Each MP3 frame is entirely self-contained and can completely reconstruct a few tens of milliseconds of original audio. It does not require other frames to do this. I think this is the most important element. At 128kbps CBR, each MP3 frame is ~418 bytes and covers ~26 milliseconds of time. This is a reduction of 10-11x over the raw PCM waveform. MP3 is also designed to eliminate the information that humans don't seem to care about.
I don't know if it's possible to use 400 byte tokens in a transformer model, but I would be very compelled to try.
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