M4A is a filename extension for AAC container format and is developed by Apple Inc. M4A music is bought on the iTunes Store and does not come with DRM protection. In terms of quality, M4A is better than MP3 because it is lossless but still compressed. This means that it occupies less storage space and doesn’t lose quality over time.
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HEVC MKV is a digital media format that uses HEVC codec, instead of the usual H.264, which is used on typical MKV files. HEVC MKV files are encoded at lower bitrates than H.264 MKV, making them smaller by up to 50%. However, software and hardware support for HEVC MKV files is quite limited as opposed to H.264 MKV, which ranks among the most popular media formats today.
VLC Media Player
MKV File Player