A copy, not a re-recording
- When the audio inside the video is already AAC or ALAC, it is copied out untouched into an .m4a file — same bits, and it takes seconds
- When it is something else, it is converted to AAC at 192 kbps by default
- You can choose instead: AAC at 96, 128, 192 or 256 kbps, or real MP3 at 128, 192 or 320 kbps
- Any video works, MKV and AVI included