m4a is not an audio format but a packaging standard MPEG4.  Usually
files which use AAC encoding either use MPEG4 package or a 2nd simple
format whose name I cannot recall.

Often the packing used is reflected in the file name extension m4a or
aac but the extension is not a guarantee which packaging has been used.

MPEG4 packaging can include other media not just audio so that if an
m4a file has video or an image (which is typical in a m4a podcast) or
non AAC  audio format  - then SBS will not be able to play it.


-- 
bpa
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