Thanks Shane. Since Compressor doesn’t recognize .m2t files, I used the program ClipWrap to “wrap” the files as Quicktime. ClipWrap doesn’t alter the data, or reencode, therefore the process is lossless. Therefore these ClipWrapped Quicktime files are HDV, 1080i60 (24P encoded within this). Compressor is used to convert to ProRes LT and remove pulldown to produce 1440×1080 24p.