MasterBuilder,

I agree that if it is already AAC, it should not be changed as it has the highest fidelity and best compression.

While AC-3 is not the best, it and AC-4 are the only formats i know that can encode TrueHD and Atmos metadata, so that should be kept it it is there.

Any transcode will lose fidelity unless the target codec is lossless, and I don’t think AAC has a lossless mode.

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