Downloading M4A files from iTunes typically refers to downloading songs purchased from the iTunes Store or syncing your personal library. To ensure your downloads are in the M4A (AAC) format rather than lossless or other formats, you can adjust your settings in the Music settings by navigating to Playback and selecting "High Quality" (256kb/s AAC) as your download option. Review: iTunes for Windows
Set "Import Using" to (this creates .m4a files). download itunes m4a
If you need your downloaded M4A files in a different format, like MP3, you can use the built-in tools in the Apple Support Guide In Apple Music/iTunes Import Settings MP3 Encoder . Then, select your M4A file in the library and go to Create MP3 Version Third-Party Tools : For Windows users, various Microsoft Community tools Downloading M4A files from iTunes typically refers to
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