CUE is a text file that describes how tracks are arranged in a super-audio CD and DVDs. Typically, CUE sheets come in plain text and have a filename extension of .cue. Today, this format is prevalent in most media players and optical disc authoring apps.
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MP4 (MPEG-4 Part 14) is a video container format based on QuickTime MOV. But unlike MOV, it adds support for other MPEG features. MP4 supports video (MPEG-4 Part 2 and MPEG-4 Part 10/H.264), audio (MP3, AAC, SLS, TTSI, and ALAC), and subtitles (MPEG-4 timed text). It’s this codec combination that gives MP4 its flexibility.
Windows Media Player VLC Media Player, Apple QuickTime Player 5KPLayer