Hi bernhard178,
Welcome to Apple Support Communities. The information from Convert a song to a different file format with the Apple Music app or iTunes for Windows - Apple Support may help to explain this a bit. Particularly the following info from the 'Learn more' section.
"About compression
When you convert a song to certain compressed formats, some data might be lost. These compressed formats give you a much smaller file size, which lets you store more songs. But, the sound quality might not be as good as the original, uncompressed format.
You might not hear a difference between a compressed and uncompressed song. This can depend on the song, your speakers or headphones, or your music device.
If you compress a song and it loses data, you can't uncompress it to retrieve the data. If you convert a song from a compressed to an uncompressed format, its quality doesn't improve. The file only takes up more disk space. An example is when you convert a song in MP3 format (a compressed format) to AIFF (an uncompressed format). The song takes up much more space on your hard disk, but sounds the same as the compressed file. To take advantage of uncompressed formats, you should import songs in these formats."
All the best.