MPA is an audio file that closely resembles thte audio-only formats like MP2. This audio format is small in size but with minimal quality loss. Technically, MPA files use MPEG-2 compression, which is known to offer small file size with original sound quality. MPA can be opened on most OS platforms and come with a .mpa filename extension.
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M4R is a filename extension for AAC format, which is developed by Apple Inc. It is typically used to save custom iPhone ringtones from Apple iTunes. M4R can only be created from iTunes purchased songs and is usually DRM protected. It can open on iTunes, VLC Media Player, Apple QuickTime Player, and more.