It does. AACはMP4ファミリーの損失コーデックで、同じビットレートでMP3より音質が良く、Appleデバイスのデフォルトです。. That determines whether the retimed result can be written back cheaply or has to be fully re-encoded.
透明度の決定は,透明度の変更を行う段階である。 That is the step most people actually came for, and doing it after AAC の速度を変更 rather than before it means the conversion works from the file you finally settled on.