Startup Scirra, which creates tools that enable you to "unlock your inner game maker" and build games based on web standards, has warned against using MP3 audio in HTML5 games. In a blog post, Scirra web developer Thomas Gullen says the company is often asked how to make an MP3 play in a game made in its Construct 2 tool, and explains that this functionality is blocked due to MP3 licensing fees.
In previous posts, Scirra has outlined the problems with audio within HTML5 apps and games: it considers Ogg the "ideal format", but notes IE and Safari don't support it; on viewing compatibility charts, MP3 initially looks to be an ideal fall-back, due to being well known and well supported.