Not everything that needs converting arrives as video. Voice memos come off iPhones as M4A, older Windows libraries are full of WMA, recording gear writes WAV, and archives are increasingly FLAC. This tool takes all of them to MP3 at the bitrate you choose.
It's the same encoder as the video tools, so a mixed pile of sources ends up as a consistent set of MP3s rather than a patchwork.
Coming from a lossless source
If you're converting WAV or FLAC, you have real headroom — the source holds every bit of the original, so 256 or 320 kbps produces an MP3 that is genuinely hard to distinguish from it. Coming from a lossy source such as M4A or WMA, matching the original's bitrate is the better instinct; going higher just inflates the file.