If you’re concerned about quality, re-encoding from a lossy format to another lossy format is always going to lose more quality. Even if the format you choose would have been better quality if it was encoded directly from the source, the result is almost certainly going to look worse than what you have now.
As far as I know, RAM only comes in GiB sizes. There is some overhead that reduces the amount you see in the OS though. But that complaint is valid for storage devices if you don’t know the units and expect TB/GB on the box to match the numbers in Windows