M4A is a container for audio, not a codec name
An MP4 file can carry multiple streams, and M4A is commonly used for audio-only content in the same broader media family. The extension does not prove which audio codec is inside. Confirm that the destination player accepts the stream as well as the container.
A video may include AAC, another audio codec, multiple languages, or commentary. Decide which one should become the M4A. If the recipient specifies a codec or tag convention, follow that requirement rather than assuming every M4A is encoded identically.