This approach defaults to a flash audio player and falls back to html5 if the browser lacks support for flash. Seems to be a quick solution for adding iDevice support for sites that have relied on a flash for audio playback in the past.
This approach will use the native player in modern browsers that support .mp3 playback (Safari, Chrome, IE9+). Firefox and older versions of IE should get a flash player. This approach requires only one audio track.