AAC stands for Advanced Audio Coding
aac encoded audio files can have a variety of extensions that include
.aac,.m4a, .m4b, mp4, .m4v.......
so aac is the actual audio encoding scheme, m4a is simply a file extension.
your first file in foobar:
it's aac encoded with the m4a extension @ 128kbps,
almost equal to mp3@144kbps
and there is alac
A
LAC stands for Apple
Lossless Audio Codec
your second file says
......aac@256kbpsit's aac (is lossy) @256kbps
that is almost equal to mp3@320kbps
you don't need apple itunes or quicktime to play m4a files,
lots of windows programs can.
i usually use foobar (audio) or vlc (mediaplayer),
in both you can see used codecs, bitrates and more.
in order to play/edit m4a files in audacity, you need to
install ffmpeg