M4A to MP3 — Apple-format audio → universal compatibility
M4A → MP3 handles audio that came out of the Apple ecosystem (iTunes purchases, iPhone voice memos, GarageBand exports) and needs to play on non-Apple devices. All the M4A → MP3 conversions are lossy → lossy — quality drop is minimal at 256 kbps MP3 output but present. Most modern hardware handles M4A / AAC natively; MP3 remains the universal fallback.