To update my own post,
If you install the Olumpus DSS Player Standard software that came with your Olympus digital voice recorder (DS-2400 in my case)
then Switch will convert the files.
So what can we rip from the Olympus install of that software to add as a component for Switch to convert it without needing
the Olympus software? There must be a DLL or something that it's using from the system that comes from that install.