```
This solution provides a complete M4A to WAV converter that works directly in iPad Safari with these features:
1. **Client-side Processing**: All conversion happens in the browser using Web Audio API
2. **iPad Optimized UI**:
- Touch-friendly buttons and controls
- Responsive design that works well on iPad screens
- Apple-style design language
3. **Key Functionality**:
- File selection with M4A/AAC filtering
- Real-time conversion progress
- WAV file generation with proper headers
- Direct download of converted files
4. **Error Handling**: User-friendly error messages for invalid files or conversion failures
5. **Performance Considerations**:
- Uses Web Audio API for efficient decoding
- Processes audio in chunks to avoid blocking UI
- Memory-efficient WAV generation
**How to Use**:
1. Save the code as an HTML file
2. Open it in iPad Safari
3. Tap "Select M4A File" to choose an audio file
4. Tap "Convert to WAV" to start conversion
5. Download the converted WAV file when ready
**Limitations**:
- Only works with M4A/AAC files containing PCM or AAC audio
- Large files (>100MB) may cause performance issues
- Conversion speed depends on iPad's processing power
- Requires iOS 12+ for full Web Audio API support
The converter handles all audio processing in the browser without any server interaction, making it completely private and secure for users.