Now we have already completed the hack for the native HTML5 audio mode, but now we need someone to complete it for the flash failback mode (if you test our version now in Chrome it will play M4a files because Chrome support HTML5 audio playback for M4a files, but if you test in Firefox, it will not work b/c Firefox does not support M4a files).
jPlayer is all open source (including the flash fail-back part). To get the source files, go to http://www.jplayer.org/
The modified version of of jPlayer v1.2.0 which already has HTML5 m4a support is with me. All you need to do is modify the flash parts so that, that method works as well.
And just to clearify -- you should get the files from http://www.jplayer.org/