If you can listen, you can record. A computer is a wonderful piece of equipment made to rearrange bits and bytes. Somebody selling DRM-"protected" music has to provide content and keys to the potential attacker. That's why these systems will never work and this is the reason for ridiculous laws like DMCA - a law that fixes technology that doesn't work that was invented because record companies fail to adapt their business case to new technology. Sigh.
"Marv on record" provides the how to on some "Theoretical fun" for legally getting hundreds of Napster music CDs for the price of the blank CDs. Link