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f**k off there will never be a perfect app software for makin' perfect converted tracks, with excellent sound quality and the best possible size compression, no matter what input/output formats they will be.
For example I needed some time ago : which is the best (close) AAC 96 kbps equivalent for mp3 ? Is it 128kbps mp3, 160 kbps mp3, or maybe 320 kbps mp3? Is anyone able to help me?
Well, whatever... my opinion is: if someone wanna have excellent wav sound quality, well, spend some money for cd's/external drives HDD or another storage device and go for wav files...
or if someone considering mp3 320 kbps, for example, good enough for his ears , then go4it 
I know there are people who will say that track sizes are an important point of view, and I know too there are much more experienced people than me in sound formats/compression, but this is just my opinion... 
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mishu.edm - my second track - click here
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