How would you convert (decode) AAC files into WAV format? (Or, if you prefer, how to decode & re-encode them into MP3 or Ogg Vorbis? But WAV is sufficient as I already have good tools for WAV ➔ MP3/Ogg conversion.)
I'm mostly interested in Mac or Linux solutions, but feel free to mention Windows ones too.
(Use case: I have some voice memos ("Apple lossless audio file"), recorded with iPhone, that I'd like to share in a format that's more common than AAC.)