You could do this using FRS walkie talkies, as long as they have microphone and earphone connections. Or analog telephones. It's been tested multiple times on ham FM walkie talkies. Anything that carries voice should work. The bandwidth is only 1.25 kHz and I think the low end starts at about 700 Hz.
MOS is only for people who want to pay a lot of money. Of the automated processes, the one available to us isn't validated for less than 4K bps codecs.
It would be a great improvement to MOS if there was an open version of POQLA. But the actual customer base for the codec have never even heard of MOS and thus we aren't volunteering to write that. The folks who want to put it in expensive government support systems yet aren't willing to help with testing don't get our sympathy.
We avoid some techniques that would make the noise performance worse. The HF version of the codec doesn't vector quantitize, and doesn't do any delta coding between frames. The current FEC is Golay and we are investigating low-density parity codes.
There is a lot yet unheard about the Ratheon codec, regarding its actual noise performance and how well the listener can distinguish different speakers.
Even here they don't seem to be claiming it was $3m in W2 income. Most likely scenario is that it's an early-ish Google employee who effectively makes $3m/yr as his old stock/option grants vest.
Clearly IE, the popular closed source browser,
I strongly doubt that there is actually a connection here, rather than some pandering moron attempting to secure the Irish values voter/authoritarian 'security' freak vote; but MS (and most multinationals doing business in the EU) magically book enormous portions of the proceeds in Ireland, rather than countries with the actual customers and higher taxes...
Promising costs nothing, it's the delivering that kills you.