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Apple Lossless Audio Codec - Wikipedia
https://en.wikipedia.org/wiki/Apple_Lossless_Audio_Codec#:~:text=The%20Apple%20Lossless%20Audio%20Codec%20%28ALAC%29%2C%20also%20known,Inc.%20for%20lossless%20data%20compression%20of%20digital%20music.
Audio Codec - Apple Developer
https://developer.apple.com/documentation/audiotoolbox/audio_codec
Sets up the specified codec to perform a data format translation. func AudioCodecReset(AudioCodec) -> OSStatus Flushes all the audio data in the codec and clears the input buffer. func AudioCodecUninitialize(AudioCodec) -> OSStatus Moves the codec from the initialized state back to the uninitialized state. Configuring Buffers
About lossless audio in Apple Music - Apple Support
https://support.apple.com/en-us/HT212183
Apple has developed its own lossless audio compression technology called Apple Lossless Audio Codec (ALAC). In addition to AAC, the entire Apple Music catalog is now also encoded using ALAC in resolutions ranging from 16-bit/44.1 kHz …
Audio codec used over bluetooth by an iPh… - Apple Community
https://discussions.apple.com/thread/6654180
In this case, if your headphone support AAC, then the entire process should be the following flow. mp3/aac/alac/flac -> PCM (ios decoder) -> AAC (ios encoder for bluetooth a2dp protocol and received by headphone) -> PCM (headphone decoder) -> DAC into analog signal (headset) -> amplifier-> Sound you hear.
Apple Music announces Spatial Audio and Lossless Audio
https://www.apple.com/newsroom/2021/05/apple-music-announces-spatial-audio-and-lossless-audio/
Apple Music will also make its catalog of more than 75 million songs available in Lossless Audio. Apple uses ALAC (Apple Lossless Audio Codec) to preserve every single bit of the original audio file. This means Apple Music subscribers will be able to hear the exact same thing that the artists created in the studio.
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