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Drop one MP4 or two hundred. Batch conversion is not a paid feature here.
Audio from a video is going into an editor, a transcription tool or a mastering chain that wants uncompressed PCM.
The compressed audio track is decoded to raw PCM samples and written as WAV. No further compression is applied, so nothing more is lost from this point.
Decoding to WAV does not recover what the AAC encoder discarded. You get a large, uncompressed copy of a lossy signal, and a minute of stereo 48 kHz 16-bit audio is about 11 MB regardless of how compressed the source was.
No decode step, sample-accurate seeking, and no generation loss when saving repeatedly during an edit.
Whatever the source used, normally 48 kHz for video. Resampling should be done deliberately, not as a side effect.
Drop one MP4 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.