Is there any difference between M4A audio files and AAC audio files or are they exactly the same thing but with a different file extension?
.M4A
files typically contain audio only and are formatted as MPEG-4 Part 14 files (.MP4
container).
.AAC
is not a container format and instead it is a raw MPEG-4 Part 3 bitstream with audio stream encoded.
Note that M4A does not have to contain exactly AAC audio, there are other valid options as well.