Fair enough … can’t argue with that!
There’s also Switch, another free Mac app that’s just an encoder/converter. It’s using the same encoding engines as Audacity, but the interface is not quite so ‘classic *nix’.
I’ve started using Sound Converter for that - you drag the file you want to convert onto it, and it does it for you.
The reason for this choice of software over something free is because my multi-tracker only takes mono WAV, and I need to split 1x Stereo WAV file, into 2x Mono WAV file. It sounds simple, but it seems none of the free converters do it.