We have found one software suitable in our database for this conversion.
It doesn't seem likely that you can cannot convert MPEG-4 multimedia (.m4a) content to MS Excel spreadsheet (.xlsx) directly. However, multimedia content can be imported to Excel and used on one of the list as object that can be played. This is likely the only way to achieve m4a to xlsx conversion.
Updated: December 8, 2022
M4A
FIles with m4a extension are audio files stored in MPEG-4 (MP4) container and use AAC (Advanced Audio Coding), or Apple Lossless (ALAC) audio compression. M4A is very popular on Mac computers, because it is default audio format used by iTunes. M4A is also default audio format for Apple portable devices (iPod, iPhone, iPad).
XLSX
Files with xlsx extension are s used by Microsoft Excel for its workbooks (spreadsheets) in Office Open XML format. XLSX is the latest spreadsheet format used by Excel with the adoption of XML formatting first used in Office 2007. While older xls files were in proprietary binary file format, xlsx spreadsheets use a somewhat altered XML scheme.