Hello,
MP3 is a 'lossy' compression format which means portions of the
original sound are not there.
My recommendation would be to not try to convert to WAV format.
depends on what you want it for. WAV itself is not lossy. It is
no good idea to convert again to a lossy format like MP3, but
there are use cases for even that (f.e. lower quality for a USB
stick mp3 player). Converting to audio CD is an example, where
WAV may be useful, while I would prefer to change the burning
app (which can burn from mp3 directly) instead of searching a
batch converter...
That's always the problem, people look for something they think
they need, instead of asking with the real problem, so the best
solution can be found.
Regards,
Thorsten