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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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.