From the Finder, I can open .m4a files in audacity, using Finder’s ‘open with’.
But in audacity, when I choose File/import/audio, .m4a files are greyed out in the file selection dialogue box.
I’ve only just installed 2.4.1, but this worked on previous versions on my Mac.
Doh! Silly me. My excuse: I think in earlier versions, the File Type drop-down was always visible in the file-chooser dialog, whereas now it is ‘hidden’ behind an ‘Options’ button. I’d got used to scanning the bottom of the dialig box to check which file types were selected.