theories are important tools in thier own right and help expain how things work and go together but they can't fully substitute for experimentation. as we say in radio, "the best thing to get a weatherman is...a window".
my advice? grab a couple of files and reconvert. see what happens. they may sound awfull - they may not, but along the way you'll surely learn more than you knew before. might even be fun.
- js.