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Here's an example - https://remute.bandcamp.com/merch/limited-expansion-pack-35-...

I'd guess they use .mod files - instruments and tracks, rather than digitized audio.

1.44Mb should be enough even for a compressed but still decent quality MP3(~128kb) or AAC(~112kb) short track (1:30+, I think), then you can also reduce audio quality and gain more time based on music styles (lo-fi, etc).

MP3(~128kb) or AAC(~112kb) are alrwady reduced audio quality.

I'm pretty sure this is the one he wants:

https://supercassetteband.bandcamp.com/merch/ouroboros-flopp...

Here's an article about this: https://www.michaelgale.dev/blog/releasing-an-album-on-flopp...