Hi!
I made an AviSynth 2.0 plugin which can read mp2 and mp3.
(the decoding is based on mpg123 in a version from the lame project)
You simply put
MPASource("filename.mp3", normalize=false)
and get the audio.
Trimming and seeking is supported, although it may be a little slow.
When opening a script the whole file is scanned (fast without normalize, 5x slower with normalize) which can take 20-120 sec for one hour video, but this is the only way to always get the exact sample count (don't use it while preparing the video filters).
MPASource