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I started working on Looping
Audio Converter back in 2015. Looping Audio Converter is
designed to handle music files with seamless loops, and maintain
those loops when converting from one format to another - usually
when extracting music from one video game, with the intention of
using it in another (this is why the default output format is the
Wii's .brstm format and ADPCM codec). It's always been a little
bit of a kludge, built from pieces that were floating around
elsewhere: almost all input and output formats the program
supports are handled by calling out to either a .NET library or a
Windows executable to convert the input to 16-bit PCM, then again
to convert that PCM data to the output format.
One important component of Looping Audio Converter is the
included FFmpeg
binary. FFmpeg is used to encode and decode certain formats
(including FLAC, Ogg Vorbis, and AAC), but it's also used for most
"effects" (like sample rate conversion and tempo and volume
adjustment).