I've had the same question (and am still looking).
Could it be - The 256 ACC file is a compressed file, and that converting this file to a lossless file uncompresses the file for conversion to Apple Lossless. This saves the same data but now without the compression. Ergo - which increases the file size .... i.e. now LossLess.
My Apologies to those that have said the same thing, but maybe a bit more Techy.
Very simplified - The Size of the ACC 256 compressed file = X and when uncompressed to Apple Lossless the file size is now 3X (arbitrary ratio)
No new data - Just uncompressed.
The conundrum:
I too "believe", the ACC file converted to ALAC Apple Lossless file, sounds better when played. Wether real or not I prefer to convert the compressed file to a lossless file because my ears thinks it hears a LARGE difference and the difference in perceived quality pleases me i.e. sounds better to me..