Keep the output standard
The default output is standard AAF. One optional setting, the Audio Channel Combiner, groups a clip's channels into a stereo track and is not part of the AAF standard — it is off unless you ask for it, so what you deliver opens the same way in every application that reads AAF.
Resolve reads standard AAF. The Audio Channel Combiner is the one setting that produces something outside the standard, so leave it off — which is the default.
Roles become Fairlight tracks
Each Final Cut role and subrole arrives as its own track, contiguous and in the order you set. Overlapping clips within a role are spilled onto extra tracks, and crossfaded clips stay on one track so the fade survives.
Before converting you see the whole session drawn, hear any clip, and set the track order, the names and which tracks travel.
Conformed from your originals, with handles
fcp2aaf does not pass audio through. It reads the paths Final Cut wrote into the FCPXML, opens your original recordings, and cuts from them exactly the regions the edit uses, with as much or as little handle around each clip as you ask for. WAV, BWF, RF64, AIFF, CAF, FLAC, MP3, MP4, MOV and MXF are read straight from the drive, at any size.
That means Resolve opens with something to trim at every cut, rather than clips that end exactly on the edit. You set the handle length per delivery.
Referenced media Resolve can relink
A referenced delivery writes the conformed WAVs into a folder beside the AAF under readable names. If Resolve ever asks where the media is, it is pointing at that one folder. An embedded AAF carries the audio inside it and needs no folder at all.