Why make a file ten times bigger?
Because the tool on the other end demands it. Many audio editors, hardware samplers, phone systems and broadcast workflows accept only WAV — uncompressed PCM they can cut, loop and process sample-accurately without decoding on the fly. Converting once here beats fighting an import dialog.
There is a quieter benefit too: once audio is WAV, editing and re-saving costs nothing. Re-saving an MP3 as MP3 re-compresses it every time, and that generational loss stacks up.
What WAV does not do
It does not restore quality. The detail the original MP3 encoder discarded is gone; WAV faithfully stores exactly what the MP3 contained, no more. Bigger file, identical sound — that is the honest deal.