PCM extract without re-encoding example

Hello, I extracted the PCM audio from live concerts on Blu-ray that I had re-encapsulated in MKV.

Here are my two methods, just for your understanding.

Are both methods without re-encoding if I assume a pcm_s24le file in this example?

1. ffmpeg -i input.mkv -f s24le -acodec pcm_s24le output.pcm

2. ffmpeg -i input.mkv -f s24le -acodec copy output.pcm

Vielen dank!