: The music files within the RAR archive are in AAC (Advanced Audio Coding) format. AAC is a type of audio compression that provides better sound quality than MP3 at similar bit rates. iTunes Plus AAC suggests that the files are encoded in a higher quality format that was offered by iTunes (now Apple Music) as part of their higher-quality music downloads.
– .rar files from unofficial sources claiming to be iTunes Plus AAC releases often contain corrupted files, malicious software, or incomplete rips.
: Genuine "iTunes Plus" files should be 256 kbps AAC (.m4a) and include the digital metadata and artwork. The Beatles Now on iTunes - Apple