IIRC H.264 decode + AAC decode is less than $2. Linux users still wouldn't pay it, though. Fluendo charges significantly more, but they also have pretty low volume.
Also, every ATI or NVIDIA graphics card should already have a licensed decoder in it.
Re:Follow-up on Microsoft's H.264 choice for IE9
by ROFISH on Monday May 03, 2010 @02:31PM
(#1315600)
http://www.mpegla.com/main/programs/avc/Documents/AVC_TermsS...
20 cents per user at most.
How much would one have to charge each user to release a library for Linux that covers the H.264 fee?