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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WAV, sometimes called WAV, is an audio container format developed by IBM and Microsoft and comes with a .wav filename extension. Unlike popular formats like MP3 and MP4, WAV isn’t a lossy format, so it’s bigger and less popular. WAV files can be opened on various OS platforms via software like Windows Media Player, MPlayer, VLC Media Player, and more.