I still remember using Virtual Dub …
Virtual Dup cannot, because…. framerate is different, bitrate is different, video size is different. Anything what was different, Virtual Dub had one advice: “convert manually”.
For M4A you need to install the optional FFmpeg import/export library. Support for several formats is built-in (WAV, MP3, FLAC, etc.) and FFmpeg takes care of almost every other audio format.