1) WMV DRM files will not play in OSX, period. The only way to play them is with windows - so you'll either need to use a virtual machine to install windows to play the file, or use bootcamp (either will require a licensed copy of windows).
2) Usually DRM music is combined with license files to authorize the file to play on a given computer, you'll probably need to make sure you have those, or have the licenses to be able to play the files once you have windows installed.
3) The last part of your issue - desire to make audio files - can't be discussed as it covers violating DRM security which is a forbidden topic on these forums (see: Mac-Forums.com - Announcements in Forum : Movies and Video
under the copyright laws section - for that matter, you can also check the posting about DVD ripping, covers the same general topic - basically, if it's any kind of illegal activity, including circumventing DRM, it's forbidden on these forums)