AAC is not a proprietary coded owned by iTunes, they just popularized. Nero and other make AAC codecs (mp4 and m4a amd m4b are the same thing)
Mp3 tagger will give you bitrates for mp4 as well as mp3 and others.
I just did a couple of tests.
Olivia Newton-John’s “Love And Let Live” EAC rip 100% quality
Wav File (1141 kbps) 3:27
Using Nero AAC codec (vbr 192) 3:27
Wav File (1141 kbps) 3:29
Using iTunes AAC codec (vbr 192) 3:29
Using iTunes AAC codec (cbr 64) 3:29
Wav File (1141 kbps) 3:28
Using DBpowerRamp and Nero’s AAC codec (vbr 128) 3:28
Using DBpowerRamp and Nero’s AAC codec (cbr 382) 3:28
Wav File (1141) 3:27
Using Lame MP3 encoder (vbr 320) 3:27
Using Lame MP3 encoder (vbr 128) 3:27
Using DBpowerRamp and Lame’s MP3 Codec (192 vbr) 3:27
Using DBpowerRamp and Monkey Audio’s Codec (192 vbr) 3:27
Wav File (1141) 3:27
WMA Lossless (893 kbps) 3:27
WMA (192 cbr) 3:27
It seems to me the bit rate has nothing to do with it. The original wav file measure from 3:27 to 3:29
Now here’s the intersting part. I looked at my Greatest Hits CDs by Olivia Newton-John, Heart and Madonna.
The Greatest Hits are not always the same length from the CDs. And here’s even more interesting info. I have Madonna’s “True Blue” CD and the Digitally Remasterd version of “True Blue.” and the track times are different. On some tracks on the original CD “True Blue” the tracks are longer some are shorter than the Digitally Remasterd versions. (I am referring to the wav files in unconverted formats)
So it doesn’t seem to me it’s the bit rate but rather what source the wav file is recorded in.
And as you can see iTunes measure the time of my wav as 2 seconds longer than Windows did. And DBpowerRamp varied the time of the same wav.
So it’s probably the song was taken from one album and converted and that source was different from your CD.