AAC is a codec, not a format
"What format is this file" gets confusing with AAC because AAC is just a codec, not a container. The codec compresses audio. The container packages compressed audio with metadata and timing information so a player knows how to navigate it. In most cases, AAC audio lives inside an M4A or MP4 container, which has all the metadata and seekability features modern players expect.
A raw .aac file has no container. It is just the bare codec output, sometimes wrapped in a minimal framing layer called ADTS that lets players sync to the start of any frame. Useful for streaming (each frame is independent and self-describing), inconvenient for offline use (no metadata, no chapter markers, no quick seek to a timestamp).
ADTS vs ADIF, briefly
ADTS (Audio Data Transport Stream) is the framing used for streamable AAC. Each AAC frame has a small header that lets a decoder lock on at any point in the stream, which is why ADTS is used for broadcast and HTTP streaming. Almost every raw .aac file in the wild is ADTS. ADIF (Audio Data Interchange Format) is the file-only alternative with a single header at the start and no per-frame sync, which makes it slightly smaller but unusable for streaming. ADIF is now rare; you mostly see it in legacy archives.
AAC-LC, HE-AAC, HE-AAC v2
AAC comes in profiles tuned for different bitrates. AAC-LC (Low Complexity) is the workhorse, used at 64 kbps and up for most modern audio. HE-AAC (High Efficiency) adds Spectral Band Replication to make low bitrates sound better, used in some broadcast and streaming contexts at 32 to 64 kbps. HE-AAC v2 adds Parametric Stereo for ultra-low bitrates, used by digital radio and some podcast distribution at 24 to 48 kbps. Mictoo decodes all three transparently, you do not pick a profile.
Why podcasts mostly use MP3, not AAC
AAC is technically better than MP3 at the same bitrate, yet most podcast networks still distribute MP3. The reason is historical compatibility: every podcast app on every device from 2005 onward plays MP3. AAC support is universal now too, but the install base of legacy MP3-only podcatchers was enough to keep MP3 as the safe choice. Networks that picked AAC tend to be newer and more closely tied to the Apple ecosystem.