In the following M4A AAC file, WrongSamplescountExample.m4a, the correct number of samples is 4143104. However, MediaInfo shows in "Debug > Advanced Mode" the wrong information: "Samples count : 4143120"
The correct samples count value can be verified by running:
"mp4box.exe -diso -std WrongSamplescountExample.m4a > mp4box-analysis.txt"
The file mp4box-analysis.txt shows the correct value in the following XML node: