trig42: WDTV Live? Plays .ts. Unsure about the Audio (does do AAC fine, I don't know about this AAC v2?) I have one, but don't have a WMC to test a recording.
The important thing is HE-AAC sound as opposed to just AAC (or LE-AAC) sound. The version discussion was a further complication on top of that.
If you are interested enough to give it a quick test, there is an old but perfectly usable file sample that Fossie posted in his Geekzone blog a couple of years ago TVNZ 7 Sample - 576i video with HE-AAC LATM audio. The 48MB sample is a couple of minutes from TVNZ7.