MP3 Complete Downloads

Hello,

I asked a similar question about PDFs, but I wanted to check on MP3 download stats as well. My question is, would I use visitors to track the MP3 downloads just like PDFs or is this a case where Hits - Incomplete Requests make sense?

Sample Data:

Hits Incomplete Requests Visitors Bandwidth (KB)
89 52 31 622,025
41 18 17 145,806
29 14 15 221,819

Thank you very much.

Gina