Request: Can somebody convert these files?

[puggsoy]

You could gives VGSC a shot (linked icon in my signature), the converter I'm using doesn't mentioned .m4a files specifically but it might support the encoding method. In any case I want to test as many weird formats as possible.
If it works it'll convert to .wav (no hassle with variable stuff), and so far in my experience the quality has been identical to the original.