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.
iTunes Apple QuickTime Player VLC Windows Media Player
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.