thanks for your efforts karl
i guess the most easiest way to rip and encode to real mp4/m4a files is using itunes!
it includes one of the best (independantly prooven) aac codecs, is available for free and outputs real mp4/m4a files right away
it should be the best/easiest solution for newbies and people who want quick solutions
for other freaks, which maybe like he-aac too, the two ways you described should work best