What is actually inside an .m4a
M4A is not a codec. It is an MPEG-4 container with an Apple-flavoured extension, and two very different things live in it. Most of the time the audio is AAC: iPhone Voice Memos, iTunes Store purchases, anything exported from Music or QuickTime. Sometimes it is ALAC, Apple's lossless codec, wearing exactly the same extension. The converter reads both, and the file name tells you nothing about which one you have.
The same container turns up as .m4b for audiobooks and .m4r for ringtones, so renaming those to .m4a works — the bytes are identical. What will not work is a file that carries DRM, including anything downloaded from an Apple Music subscription or bought before 2009. Those are encrypted, and the decoder reports an error instead of handing you a silent MP3.