The only purpose of the 'unsynchronisation scheme' is to make the ID3v2 tag as compatible as possible with existing software. There is no use in 'unsynchronising' tags if the file is only to be processed by new software. Unsynchronisation may only be made with MPEG 2 layer I, II and III and MPEG 2.5 files.
Whenever a false synchronisation is found within the tag, one zeroed byte is inserted after the first false synchronisation byte. The format of a correct sync that should be altered by ID3 encoders is as follows:
%11111111 111xxxxx
And should be replaced with:
%11111111 00000000 111xxxxx
This has the side effect that all $FF 00 combinations have to be altered, so they won't be affected by the decoding process. Therefore all the $FF 00 combinations have to be replaced with the $FF 00 00 combination during the unsynchronisation.
To indicate usage of the unsynchronisation, the first bit in 'ID3 flags' should be set. This bit should only be set if the tag contains a, now corrected, false synchronisation. The bit should only be clear if the tag does not contain any false synchronisations.
Do bear in mind, that if a compression scheme is used by the encoder, the unsynchronisation scheme should be applied *afterwards*. When decoding a compressed, 'unsynchronised' file, the 'unsynchronisation scheme' should be parsed first, decompression afterwards.
If the last byte in the tag is $FF, and there is a need to eliminate false synchronisations in the tag, at least one byte of padding should be added.