It's worth noting that on OWI's official update on the picture / audio progress on their site, when referring to the audio investigation progress specifically they link to Manco's post here:
http://www.oddworldforums.net/showpo...&postcount=152 Where he reversed and deciphered the transcript I uploaded. If they're endorsing that post, that looks like it's the closest we've got so far. Perhaps we are just one cipher away; the question is, which is it? Perhaps one that needs the word "You" as a key?