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m4a is a renamed mp4 file and is supported by the faad2 plugin, apple uses the m4v extension for mp4 files that contain video
m4p is a drm protected mp4 audio file
better use faad2 for your mp4/m4a files because quicktime isn't compatible with all possible mp4 files (eg. other profiles than lc like he-aac/aacplus) and Thomas' plugin doesn't support tagging them
the file on the rarewares site is an older version of the plugin available at audiocoding.com. neither version supports m4p
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