Freeware method to flatten ripped m4a directory tree to flat m3a

Do you have a more efficient freeware method to flatten the directory tree
of ripped songs and to convert to from M4a to MP3?

The best freeware method I can come up with after extensive googling is:

0. Start with hundreds of songs (i.e., manual is a no no) organized as:
c:\path\artist\album\track - title.m4a

1. Super freeware will convert m4a2mp3 but won't change the directory tree!
FROM: c:\path\artist\album\track - title.m4a
TO: c:\path\artist\album\track - title.m4a.mp3

2. Multi-ID3 Tag Editor freeware will insert correct ID3v1 & ID3v2 tags!
Title = title
Artist = artist
Album = album

3. SharePod freeware will convert file names based on these ID3v2 tags!
FROM: c:\path\artist\album\track - title.mp3
TO: c:\path\artist - title.mp3

This three-step freeware solution to flatten the directory tree and convert
from M4a to MP3 is the most efficient process I can find.

Do you know of a better (easier? more automatic?) freeware method to
flatten the directory tree and convert ripped songs of the directory tree
and file format of:
.... "c:\artist\album\track - title.m4a"
to the directory tree name and file format of
.... "c:\artist - title.mp3"