You can use specialized software or online tools to handle the conversion: Audacity (Desktop)
: Regarded as the most reliable way to bypass Niconico's specific streaming complexities.
ffmpeg -i input.mp4 -vn -acodec pcm_s16le -ar 44100 output.wav
Keep an eye on which now offers 192kHz/24-bit streaming for select content. Converting that to WAV is technically lossless (though still streamed, not native).
WAV files are uncompressed, meaning they retain every bit of data from the original upload. MP3s discard data to save space.
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