Digital audio is already made of numbers. At a sample rate of 32 kHz, one second of mono audio contains 32,000 sample values. A three-minute track contains millions of them.
A model could try to generate those values one at a time, but the sequence would be extremely long. Neural audio codecs offer a more manageable route. They learn how to compress short sections of audio into a smaller set of codes, then reconstruct the sound from those codes.
When the codes are chosen from fixed codebooks, they can be stored as discrete IDs. These IDs are often called audio tokens. A music model can learn to predict the token sequence, then a decoder turns the completed sequence back into audio.