Maniac, посмотрел в вики инфу.
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Advanced Audio Coding (AAC) is a standardized, lossy compression and encoding scheme for digital audio. Designed to be the successor of the MP3 format, AAC generally achieves better sound quality than MP3 at many bit rates.
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FAAC is an Advanced Audio Coder (MPEG2-AAC, MPEG4-AAC). The goal of FAAC is to explore the possibilities of AAC and exceed the quality of the currently best MP3 encoders.
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FAAC = Freeware Advanced Audio Coder, то есть, как я понял, FAAC - это open source реализация AAC. Значит, тот же lossy, только свободный.