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Drop one M4A or two hundred. Batch conversion is not a paid feature here.
A voice memo or an extracted audio track has to go into an editor or a transcription tool that wants PCM.
The AAC or ALAC audio is decoded to raw PCM samples and written as WAV.
If the M4A held ALAC, this is lossless and the samples are exact. If it held AAC, the WAV is an uncompressed copy of lossy audio and about ten times the size for no gain in fidelity. The extension does not tell you which.
The conversion report names the codec it found. Apple Music downloads are AAC; files ripped as Apple Lossless are ALAC.
16 kHz mono is what most speech models expect, and it makes the file far smaller than 48 kHz stereo.
Drop one M4A or two hundred. Batch conversion is not a paid feature here.
Waveform Audio is lossless, so nothing is thrown away in the conversion.
Instant, because the file never went anywhere. Nothing expires, since nothing was stored.