The Windows 11 Media Player error message is (not legacy Windows Media Player) - 'It's encoded in mp4a formatted which isn't supported'
Windows Media Player Legacy reports errors and will not play .m4a files (AAC) encoded with Switch or WavePad.
The exact same encoding settings do work however, if the file is exported to an .aac extension instead, however this does not support the id3 tags. This is the codec info:
Format : MPEG-4
Format profile : Base Media
Codec ID : isom (M4A /mp42/mp41)
Audio that typically plays in media player and musicbee has these tags:
Format : MPEG-4
Format profile : Apple audio with iTunes info
Codec ID : M4A (M4A /mp42/isom)