MTS is a filename extension for an Advanced Video Coding High Definition (AVCHD) video file. It contains a .mts filename extension and contains a HD MPEG video captured using certaing camcorder models like JVC, Sony, Canon, and Sanyo. It can support up to 1080i x 720p HD videos and can open on multiple software.
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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.