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Drop one AAC or two hundred. Batch conversion is not a paid feature here.
AAC audio has to be edited, and every editing save in a compressed format would compound the loss.
The AAC stream is decoded to PCM and written as WAV. No further loss occurs from here, which is what an editing workflow needs.
AAC encoders add priming samples at the start of the stream, and decoders are supposed to discard them using information in the container. A raw ADTS .aac file has no container to carry that information, so the WAV can begin with a few milliseconds of silence that were not in the original.
No. It stops further loss. The AAC encoder's decisions are permanent.
16-bit by default, which matches the effective precision of the decoded audio for normal listening.
Drop one AAC 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.