PQ codes, ISRCs, a UPC and a checksum. What you hand over at the end of mastering is a specification of a record — and the codes buried in it are what decide whether anyone gets paid.
At the end of mastering something gets handed over, and it is easy to think of it as "the files". It is more useful to think of it as a document: a specification of a record, in which the audio is only the largest component. The rest is codes, boundaries and identifiers that decide how the record behaves and, in several cases, whether anybody gets paid for it.
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