About this tool
The formats you can open depend on your browser. In general, Chrome, Edge and Firefox read WAV, MP3, OGG, OPUS and FLAC without problems. M4A/AAC support depends on your system.
For voice (notes, calls, interviews), 128 kbps is more than enough. For music, 192 kbps or higher is better. Converting an already compressed file (like OGG or M4A) to MP3 doesn't improve its quality; it only changes the format.