Ten years after the MP3 format became the de facto standard for audio encoding and transferring, Billboard announces that 2008 will be the Tipping Point For MP3s thanks to Pepsi giving away one billion redeemable tracks from Amazon’s MP3 store:

News of the Pepsi promotion, which is expected to be announced Feb. 3 during the Super Bowl, coincides with an ultimatum from Wal-Mart asking major labels to supply walmart.com with their music in MP3, sources say.

Wal-Mart has apparently told the major labels that “it will pull their music files in the Windows Media Audio format from walmart.com some time between mid-December and mid-January” as it moves toward the MP3 format. So…is this the final nail in DRM’s coffin? Or have the major labels just given up on trying to control what their customers can do with the music they purchase?

Maybe this is all just a trick! Keep your eyes peeled, kids. Those RIAA bastards are devious pigfuckers, so beware…