Source Wikipedia:
Audio CDs
Audio
CDs do not use the WAV file format, using instead
Red Book audio. The commonality is that audio CDs are encoded as uncompressed
PCM, which is one of the formats supported by WAV. WAV is a file format for a computer to use that cannot be understood by most CD players directly. To record WAV files to an Audio CD the file headers must be stripped, the contents must be transcoded if not already stored as PCM, and the PCM data written directly to the disc as individual tracks with zero-padding added to match the CD's sector size
DSD conversion
Convert DSD audio files to/from FLAC, MP3, M4A, AAC, PCM, DXD, Apple Lossless, Opus, Vorbis, and more audio file formats. DSD conversion between DSF, DFF, WavPack DSD formats in bit-exact DSD mode. Convert audio from 60+ file formats. High resolution audio up to 64-bit 384kHz is supported. Rip audio CDs with bit-perfect audio CD ripper. Edit all metadata of audio files and transfer all metadata in format conversions.
Are they both still WAV files?
If I’m looking at a M4a file how would I know the origin of the file?