This doesn't work?
That let me play a test atrac3 file I found online. With the .at3 extension my ancient version of winamp (2.80) wouldn't play it, WMP did however it said something about not liking the extension first. Changing the extension to .wav allowed both players to play it perfectly.
I don't believe I've installed anything to do with atrac3 nor any bulk codec-packs on this PC so hopefully that will get it working for you.
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