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FLAC (Free Lossless Audio Codec)
FLAC is an audio coding format for lossless compression of digital audio. Unlike MP3 or AAC, FLAC does not remove any information from the audio stream, meaning the decoded audio is identical to the original source.
M4A (MPEG-4 Audio)
M4A is an audio-only file extension for the MPEG-4 container format. It is frequently encoded with the AAC or ALAC codec and is popular for podcasting and distributing music on Apple devices due to excellent quality and compression.