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 decides whether a gain change is an exact edit of the samples or has to go through a re-encode.
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 のボリュームを調整 rather than before it means the conversion works from the file you finally settled on.