DAT file is a file format written to save sounds, midi, wave, pallets, images, and levels. In short, this file format contains vital information for specific software, and the data is usually in either binary or plain text. In rare cases, DAT files may include a video file. DAT files are opened using text editors like Notepad++ and TextEdit.
M4B is an audio filename extension for AAC format, which is developed by Apple Inc. It is mainly used on podcast and audiobook files. Typically, M4B files contain audio and other metadata like images, hyperlinks, and chapter markers. M4B files are DRM copy-protected and can be opened on Apple iTunes and QuickTime Player.