I want to know the answer to the following question:
Who developed the reference simulation software?
All the background I'm provided with is that "A reference simulation software implementation, written in the C language and later known as ISO 11172-5, was developed (in 1991–1996) by the members of the ISO MPEG Audio committee in order to produce bit compliant MPEG Audio files (Layer 1, Layer 2, Layer 3).". Is that enough to answer the question?
Answer: yes